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在当前经济一体化的进程中,建立全球统一的高质量的会计准则,实现会计准则的国际趋同,是各国的必然选择。美国会计准则向国际会计准则趋同,其中既有由于技术进步带来的会计准则改变,但更多的是处于国家利益的考虑,并以此争夺国际会计准则的制定权。我国作为新兴经济体和转型的社会主义市场经济国家,在会计准则国际趋同中应解决好经济体制与会计准则趋同的矛盾,最大限度地降低我国由于国际趋同带来的经济成本和风险。
In the current process of economic integration, it is the inevitable choice of all countries to establish a globally uniform, high-quality accounting standard and to achieve the international convergence of accounting standards. American accounting standards converge to international accounting standards, in which both the changes of accounting standards brought by the progress of technology are more concerned with the interests of the country and compete for the making of IAS. As an emerging economy and a transitional socialist market economy, our country should resolve the contradiction between the convergence of economic system and accounting standards in the international convergence of accounting standards, and minimize the economic costs and risks caused by international convergence in our country.