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经济全球化带来的市场国际化、金融国际化、投资国际化、消费国际化、生产国际化等一系列国际化,我国在国际化市场中占据越来越重要的地位,由此作为商业语言的会计国际趋同也就成为一种必然趋势。国际会计准则的权威性进一步得到提高,我国会计准则的改革加速,国际趋同成为研究的焦点。本文介绍了会计准则国际趋同的内容,分析了我国目前会计准则的国际趋同面临特殊的环境,对会计准则国际趋同提出了建议和对策。
As a series of internationalization such as market internationalization, financial internationalization, investment internationalization, consumption internationalization and production internationalization brought about by economic globalization, our country occupies more and more important position in the international market. As a result, commercial language The international convergence of accounting has become an inevitable trend. The authority of international accounting standards has been further improved. The reform of accounting standards in our country has accelerated and international convergence has become the focus of research. This paper introduces the content of international convergence of accounting standards, analyzes the special environment of international convergence of accounting standards in our country, and puts forward suggestions and countermeasures for the international convergence of accounting standards.