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随着世界经济的全球化发展,世界各国之间的贸易交往越来越频繁。会计作为一门世界通用的商业语言,其重要性不言而喻。经济全球化发展的今天,各国都竭尽所能利用自身优势将会计准则向国际化靠拢,力求赢得经济贸易优势条件。中国想要在国际交往中增强竞争力,为经济贸易谋求最大的经济利益,我国的会计准则也有必要向着国际化方向发展。文章阐述了推进我国会计准则国际的客观性及发展障碍,并提出一些建议。
With the globalization of the world economy, trade contacts between countries in the world are becoming more frequent. Accounting as a universal business language, its importance is self-evident. Today, with the development of economic globalization, all countries make every effort to use their own advantages to move the accounting standards closer to internationalization and strive to win the favorable conditions for economic and trade. China wants to enhance its competitiveness in international exchanges and seek the greatest economic benefits for its economy and trade. It is also necessary for our country’s accounting standards to move toward internationalization. The article elaborates the objectivity and development obstacle of advancing international accounting standards in our country and puts forward some suggestions.