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一、引言经济新,会计审计新。2005年我国会计审计界的一件大事是,紧密配合我国市场经济的发展进程,加快制定和完善我国会计审计准则,将基本构建起与国际审计准则趋同的我国审计准则体系,并着力构建与国际会计准则充分趋同的我国会计准则体系。经济全球化的内涵丰富,其中包含着两个标准:一是商品技术标准的全球化;二是资本技术标准的全球化。从会计审计层面检视,后者的标志就是会计审计准则的充分趋同。趋同,实际上是我国准则与国际准则的和谐。
First, the introduction of new economy, new accounting and auditing. In 2005, one of the major tasks of China’s accounting auditing community is to work closely with the development of China’s market economy, speed up the formulation and improvement of China’s accounting standards, and basically establish China’s system of auditing standards that converges with international standards. Accounting standards fully converged in China’s accounting standards system. The connotation of economic globalization is rich, which contains two standards: one is the globalization of commodity technical standards; the other is the globalization of capital technical standards. From the accounting and auditing levels, the latter is the sign of the full convergence of accounting standards. Convergence is actually the harmony between our country’s guidelines and international guidelines.