从国外会计准则运行看中国会计准则的发展

Comparison of International Accounting Criteria with China's Criteria

在市场经济条件下,会计准则作为国际通用的商业语言,国际化趋势越来越明显。增强会计信息在国际间的可比性,促进各国会计准则的协调,是会计国际化的内在要求,中国同样如此。

Under the condition of market economy, accounting criteria, as a general international business language,is getting more and more internationalized. It has been the internal requirement to strengthen the feasibility of accounting information comparison and so to promote the harmony of criteria among nations. And it is the same case in China.