国际会计准则委员会改组后中国会计准则国际协调的对策

On Countermeasures against International Coordination for China Accounting Standard after Reorganization of IASC

国际会计准则委员会(IASC)改组后,提名委员会、基金会管理委员会、理事会(IASB)等重要机构基本上由欧美人士所垄断,包括中国在内的发展中国家声音微弱。本文对如何在新的形势下加快中国会计准则的国际化进程提出了一些看法。

It is a foregone conclusion that Europeans and Americans monopolize important organs,such as the Nomination Committee,Fund Supervision committee,Board of IASC after its reorganization,so there is a thin voice from developing states involving China.The paper presents some suggests to speed up international progress of accounting standard in China.