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自上世纪 70年代起 ,欧盟就致力于会计协调工作 ,在法律框架内制定了一系列会计指令。但由于其不完善性 ,在实践中造成了一系列问题。为此 ,欧盟在 2 0 0 2年 7月做出决议 ,从 2 0 0 5年起根据国际会计准则编制合并报表 ,同时 ,采取一系列新的协调措施 ,统一成员国的会计准则 ,提高公司会计报表的可比性和透明度 ,降低筹资者的成本 ,确保国际会计准则的执行。据此 ,我国可采取分阶段采纳国际会计准则 ,加强会计信息披露 ,促进信息公开 ,加强报告审计员的独立性和审计师的监管作用 ,强化会计标准的执行监督机制等措施 ,促进我国会计国际化的健康发展
Since the 1970s, the EU has devoted itself to the coordination of accounting and has formulated a series of accounting directives within the legal framework. However, due to its imperfection, it has caused a series of problems in practice. To this end, the EU made a resolution in July 2002 to prepare a consolidated financial statements in accordance with international accounting standards starting from 2005, and adopted a series of new coordination measures to unify the accounting standards of member states and improve the corporate Comparability and transparency of accounting statements, reduce the cost of fund-raising, and ensure the implementation of international accounting standards. Accordingly, our country can adopt such measures as adopting the international accounting standards in stages, strengthening the disclosure of accounting information, promoting the disclosure of information, strengthening the independence of the reporting auditors and the supervision of the auditors, and strengthening the supervision mechanism of accounting standards, so as to promote China’s accounting international The healthy development of