会计准则的国际协调

International Coordination of Accounting Standard

会计准则的国际协调是会计准则理论的重要研究内容。本文讨论了会计准则国际协调的目标、必要性、可能性和基本原则,并分析了我国会计准则国际协调中存在的障碍和未来的会计准则国际协调的前景。

Accounting international coordination is an important content of accounting theory. In order to promote economy development, China always actively participate in accounting international coordination. By sustained efforts, China has established a new accounting model which meets the requirement of market economy and harmonize with accounting practices .This article discussed accounting international coordinations necessity, probability and basic principles .Of course there are still some obstacles in the course of harmonization with international accounting practices such as poor quality of accountants. .We should improve accounting training .