资本市场全球化和会计准则国际化动向与对策（Globalization of capital market and internationalization of accounting standards trends and Countermeasures）.docVIP

资本市场全球化和会计准则国际化动向与对策（Globalization of capital market and internationalization of accounting standards trends and Countermeasures） With the trend of international economic integration increasingly strengthened, the internationalization of the globalization of capital market and related accounting standards, has become an unavoidable reality in every country. What is the background of the reform of the IASC? What kind of reform include? The Party Central Committee has decided our country during fifteen in a broader and deeper degree of participation in international economic cooperation and competition, facing the coming wave of reform, we should take what measures? This paper aims to explore these issues. Founded in 1973, the International Accounting Standards Committee (International Accounting Standards Committee, hereinafter referred to as IASC) has been committed to the international coordination of accounting standards. At present, IASC is a profound reform. The ultimate goal of the reform is in the world, all the big companies preparing financial reports based on a single high quality global accounting standards; the short-term goal is to raise money in the world within the scope of the multinational companies to accept and use international accounting standards (International Accounting Standards, hereinafter referred to as IASC). This reform has been a major national and international organizations to support. In recent years in China to enhance accounting level, which gradually with international standards, have made unremitting efforts. The main factors of this effort is the development of the securities market. The following around the stock market, summed up Chinas achievements in this aspect of the achievements, existing problems, and finally puts forward some further promote Chinas accounting internationalization strategy. (a) has made efforts 1, the accounting system. Founded in China stock market, the traditional accounting system is formed by a liste