【作者】 王建华；

【Author】 WANG Jiau-hua (School of Economics and Management,Henan Polytechnic University,Jiaozuo 454001,China)

【机构】 河南理工大学经济管理学院；

【摘要】 随着经济全球化和资本市场国际化的迅速发展,国际社会对会计准则国际化的要求越来越强烈,世界各国正在加快与国际会计准则接轨的步伐,我国也在积极地朝着会计准则国际趋同的方向努力。会计准则的国际趋同是历史必然,不仅有利于世界经济的繁荣与稳定,也有利于中国经济的快速健康发展。今年年初我国颁布新会计准则,标志着我国会计准则的国际趋同已进入关键阶段。我国在会计准则国际趋同中面临诸多问题,需要采取相应措施解决问题,从而实现全面贯彻实施新会计准则,稳步推进我国会计的国际化进程, 制定并完善既符合中国国情,又适应国际会计发展的高质量的会计准则体系。更多还原

【Abstract】 Along with the quick development of economic globalization and internationalization of capital market, the request of International Accounting Standards is urgent to international society more and more.Many countries accelerate the speeds with International Accounting Standards.Our country is also trying our best toward the direction of International Accounting Standards.The convergence-to International Accounting Standards is inevitable. It is benefit for not only the prosperity and stabilization of world economy,but also the fast and healthy development of Chinese economy.In the beginning of this year our country issued new accounting standards,which symbolized our accounting standards have entered the key stage toward the direction of International Accounting Standards. Convergence to International Accounting Standards is facing many problems.We must take measures to solve these problems to realize the new accounting standards,push ahead our accountancy’s internationalization and establish and perfect Chinese accounting standards system fit for both the situation of China and the development of international accountancy.更多还原