关于国际会计协调若干问题的思考

Thinking of Some Problems about International Accounting Coordination

跨国公司的不断壮大、世界经济全球化浪潮的兴起和国际资本流动的加强 ,使得世界各国之间的经济合作越来越密切。这在客观上要求各个国家能提供具有可比性和可信性的会计信息以促进国际经贸的发展。因此 ,国际会计协调已成为必然选择。当前 ,国际会计协调的基本模式主要有两种 :一是种以国际会计准则委员会 (IASC)为代表的“标准化”模式 ;另一种是以欧共体 (EEC)为代表的“协调化”模式。就目前来讲 。

With the continuously expanding of international companies, the arising of worldly economic integration tide, the growth of international capital movement, economic cooperation between all countries of the world becomes more and more intimate. Accordingly, every country is objectively required to offer comparable and reliable accounting information to promote the development of international trade. Thus, international accounting coordination has become an inevitable tendency. Now, there are two main international accounting coordination models: one is standardization model represented by IASC, the other one is coordination model represented by EEC. Seen from now, area accounting coordination is the only way of international accounting coordination.