近来,有关媒体展开了“会计准则国际化”大讨论,一些市场人士提出了“会计准则的提高是中国资本市场规范化的前提”、“让会计准则早日无国界”、“以国际化提高整体水平”等意见。那么会计专业人士如何看待这个问题的呢?本刊特约请天津财经学院会计系博士生导师盖地教授就此发表自己的看法。 Recently, the media started the “internationalization of accounting standards,” a large number of discussions, some market participants put forward “the improvement of accounting standards is the prerequisite for the standardization of China’s capital markets,” “let accounting standards as soon as possible without borders” “To raise the overall level of international ” and other opinions. So accounting professionals how to treat this problem? Articles special invited Tianjin University of Finance and accounting doctoral tutor Professor Geddy made his own views on this.