新会计准则的国际趋同.pdfVIP

新会计准则的国际趋同 摘 要 会计准则的国际趋同是世界上这个行业里面备受瞩目的问题。并 且现在全世界的市场发展可以说高歌猛进，渐渐形成了经济全球化的 局面。我国想要让经济更急发达一些，那么就必须和世界接轨，一定 要重视会计准则的国际趋同。回想一下这些年中国在这方面进行的改 进以及会记行业的发展，当中会计准则的国际趋同乃是核心问题，可 以展现出中国和世界上各个国家在这方面的相互配合，对中国的未来 对会计行业进行革新是十分重要的。本文分析了企业会计准则趋同成 果，指出了企业会计准则趋同对企业会计信息的影响、并且中国的会 计准则国际趋同受到何种限制以及相关准则则是要与中国特备的经 济系统相吻合。本文指出了我国会计准则国际趋同带来的启示：1、 选择适合我国市场环境的会计准则路径，2、建立国际化的市场环境 和法律环境，3、趋同后的准则应照顾本国经济环境的特殊性 ，4、 培养国际化会计人才。 关键词：会计准则，国际趋同，影响 International convergence of new accounting standards ABSTRACT The international convergence of accounting standards is the accounting circles in recent years at home and abroad to discuss more of a problem. With the speeding up of economic globalization and international development of the capital market, the international convergence of accounting standards is the trend of The Times, become inevitable to real world problems. China to economic development, it must be integrated into the international economic trend, we must face up to the international convergence of accounting standards. Review the history of the construction of the accounting reform in our country and accounting standards, the international coordination of accounting standards has always been a central theme of accounting reform in China, and mainly reflects in our countrys accounting standards with international accounting standards on the coordination of the reform and development of accounting in our country had a profound impact. This paper analyzes the accounting standards for enterprises convergence results, points out the accounting standard for business enterprises the influence of the convergence of enterprise accounting information, international convergence of a