对参照国外经验推进我国会计准则建设的探讨

To Consulting the Discussion that External Experience Advanced Accounting Criterion Construcition of Our Country

随着世界经济全球化进程的加速,我国经济领域的国际间交流越来越频繁,中国会计将更多地面临与国际接轨的问题。目前,中国正处于建设会计准则的关键阶段,如何在坚持会计准则中国特色的同时,尽量吸收、采纳一些国际化的思想和方法,使我国的会计准则朝着国际化方向发展,这是一个十分重要和迫切需要解决的现实问题。

With the accelerating of process of economic globalization of the world, it is more and more frequent that economic field of our country is exchanged internationally, The Chinese accountant faces the problem in line with international standards of the more one , China is being in the key stage to build accounting criterion at present , How to try one's best to absorb and adopt some internationalized thoughts and methods while adhering to the accounting criterion distinct Chinese characteristics, Make the accounting criterion of our country develop in the internationalized direction, this is a very important realistic problem that need to solve and urgently. This text plans to study its enlightenment of the present accounting problem emphatically on the basis of summing up the accounting criterion construction of various countries.