中国会计准则国际协调研究.pdf

国际协调的涵义。第二，梳理会计准则国际协调研究之间的层次，试图在研究方 法上为会计准则国际协调的研究提供一个相对完整的研究框架。第三，对会计准 则国际协调中的国家利益进行分析和阐释，尝试性地提出我国会计准则国际协调 中的国家利益问题，对于我国会计准则的制定有一定参考价值。 关键词：会计准则 国际协调 研究 II Theresearchoftheinternationalized of standardsinchina accounting Abstract Itisahot whichthedomesticandinternationalfielddiscuss question accounting inrecentthatworldof standardsharmonization．Withthe years accounting quickening ofthe andinternationalmarket economic globalizationprocess capital growing，it trendofthetimesthatworldof standards isthe accounting already andbecomethe realistic thatcountriesallovertheworldcan’tavoidat great problem that countsthereformand thesametime．Review historymycountry accounting countedthereform standards isacentral thatour has construction，ittopic country standardshasbeencoordinatedallthe it thatworldof time，and accounting reflecting inour countsthecoordinationofcriterionandInternational country Accounting hasa on reform Standard coordination accounting mainly,this far-reachingimpact and ofour to researchstateofthe existing developmentcoun