我国会计准则的国际趋同的论争与启示

2006年2月中国会计准则委员会制定,财政部发布的新会计准则体系,标志着中国会计准则向着国际趋同迈出了一大步。关于中国会计准则的国际趋同问题研究成为了一个热点。在新旧会计准则比较的基础上,结合与国际会计准则的对比,关于我国会计准则的国际趋同的原因以及对策的争论此起彼伏。经济全球化以及与之息息相关的会计准则国际趋同化,已成为一个不可回避的现实问题。

The Discussion and Enlightenment of International Harmonization of China's Accounting Standards

In February,2006,the new accounting standards is worked out by Chinese Accounting Standards Board and issuranced by the Ministry of Finance.This marks China's accounting standards make a large step towards the international harmonization.The study of international harmonization of China's accounting standards has become a hot spot.On the basis of comparing the new and the old accounting standards,combining with the contrast with the international accounting standards,the argument tending towards the cause and countermeasure of international harmonization of China's accounting standards rises one after another.Economic globalization as well as the international harmonization of accounting standards,already becomes a real problem.