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随着我国经济与世界经济的相互联系、相互依存和相互影响日益加深,我国会计准则的国际趋同越来越受到各方重视,会计准则国际趋同,是我国社会经济发展的客观要求。协调不等于趋同,实现会计准则国际趋同更加有效地将我国经济融入国际经济的潮流中,有利于推动了社会主义市场经济的发展。
With the interconnection, interdependence and mutual influence of our economy and the world economy deepening day by day, the international convergence of our country’s accounting standards has been paid more and more attention by all parties. The international convergence of accounting standards is an objective requirement of our country’s social and economic development. Coordination does not mean convergence, to achieve international convergence of accounting standards to more effectively bring China’s economy into the tide of the international economy is conducive to promoting the development of the socialist market economy.