摘要
本文对全球经济一体化背景下会计国际协调的必然性进行了分析 ,对我国会计国际协调过程中存在的认识误区和协调中应注意的一些问题进行了探讨 ,并提出了我国会计标准建设与会计国际协调的策略及建议。指出要正确分析我国会计标准与国际会计标准的差异 ,正确理解国际会计准则 ,积极参与国际会计准则的制定过程 。
The article analyzes the necessity of convergence of accounting standards internationally under the background of globalization of world economy, studies the misunderstandings and issues that should be concerned during the course of convergence between Chinese Accounting Standards and International Accounting Standards, proposes comments and suggestions for the establishment of Chinese Accounting Standards and its convergence with International Accounting Standards. The author indicates that the differences between Chinese Accounting Standards and International Accounting Standards should be analyzed properly, the International Accounting Standards should be understood correctly, at the same time, we need to participate actively in the course of International Accounting Standards setting and lead the society to understand the Accounting Standards and put into practice correctly.
出处
《会计研究》
CSSCI
北大核心
2005年第1期3-10,共8页
Accounting Research
