浅谈我国会计标准国际化(国外英文资料).docVIP

浅谈我国会计标准国际化 Discussion on the internationalization of Chinas accounting standards 2010-10-26 17:15:01| classification: default classification | Tags: | name and subscription. Abstract: with the globalization of modern economy and Chinas accession to the WTO, the internationalization of accounting standards is becoming a major trend in the development of accounting in china. Internationalization and nationalization of accounting standards are bound to form a pair of contradictions in the development of modern accounting. While trying to keep pace with international accounting practices, we should give full consideration to the needs of Chinas national conditions, and internationalization can not be copied. At present, one of the principles that should be followed in the process of internationalization of accounting standards in China is to pay full attention to the differences between the market environment and the market environment in which the international accounting standards are directed. Accounting is an internationally accepted commercial language, with the establishment and perfection of Chinas reform and opening up and socialist market economy, accounting is playing an increasingly important role, accounting reform in 1993, changes in China in the past 40 years based on planned economy accounting model, has completed the conversion of accounting model. To achieve the initial coordination with the international practice, our country is gradually established in the accounting law as the core of the accounting laws and regulations system. With the globalization of modern economy and Chinas accession to the WTO, Chinas economic development has injected new vitality. At the same time, Chinas accounting industry is also facing a new theoretical topic - internationalization of accounting standards. The so-called accounting standards internationalization, mainly refers to the large accounting theory, accounting structure, accounting standards, accounting practice,