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随着世界经贸往来的日益发展和国际经济管理问题被提上日程,为满足国际资本市场投资者、跨国公司管理者及各国政府管理、控制跨国公司的需要,加速各国会计工作向国际化方向发展已成为历史的必然。当前国际会计界极为重视的一个问题,即是如何协调国际间的会计准则和会计方法,以提高财务报表的可比性。这是加强国际经济交往,推广跨国界发行证券,促进资本市场全球化的重要条件。
With the world’s growing economic and trade exchanges and the issue of international economic management put on the agenda, in order to meet the needs of international capital market investors, multinational managers and governments in controlling and controlling multinational corporations, and accelerating the progress of their accounting work in an international orientation Has become a necessity of history. One of the issues that the international accounting profession attaches great importance to is how to coordinate international accounting standards and accounting methods in order to improve the comparability of financial statements. This is an important condition for strengthening international economic exchanges, promoting cross-border issuance of securities and promoting the globalization of capital markets.