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会计准则的国际趋同是当前我国会计准则的发展趋势,2006年新会计准则颁布体现了我国会计准则在趋同方面做出了实质性一步。之后财政部又相应出台了趋同路线图进一步确定了这一方向。趋同这一模式的选择有着很深的经济制度以及文化背景,本文旨在从会计文化角度入手深入剖析在我国的会计文化的特征,并在此基础上分析这一背景下采用趋同模式的必然性。
The international convergence of accounting standards is the current development trend of accounting standards in our country. The promulgation of new accounting standards in 2006 reflects that our accounting standards have made a substantive step in the convergence. Later, the Ministry of Finance issued a corresponding convergence roadmap to further determine this direction. The choice of convergence has a profound economic system and cultural background. This paper aims to analyze in depth the characteristics of accounting culture in China from the perspective of accounting culture and analyze the inevitability of adopting the convergence model in this context.