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为最大限度地保证成员国的利益,也为了更好地推行国际会计准则,欧盟建立了严格的国际会计准则双层认可程序。该程序具有双层认可、民主性、广泛性和专业性等特点。我国在实施会计国际化过程中,可结合自身情况,积极借鉴,以建立起具有中国特色的国际会计准则认可机制。
In order to ensure the interests of the member countries to the maximum extent and also to better promote the international accounting standards, the EU has established a strict double-layer accreditation procedure of international accounting standards. The program has double recognition, democracy, extensiveness and professionalism. In the process of implementing internationalization of accounting, our country can learn from its own situation and establish an accreditation mechanism of IAS with Chinese characteristics.