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本文主要分析了在当今全球经济一体化的新形势下,会计国际协调的必然性,我国会计标准国际协调是发展对外经济的需要;探讨了我国会计标准与国际会计准则产生差异的原因和差异类型;最后提出了促进我国会计标准国际协调的对策:积极参与制定国际会计准则、根据国际会计准则制定或修改我国会计标准和对会计人员进行会计标准培训。
This paper mainly analyzes the inevitability of international coordination of accounting under the new situation of global economic integration. The international coordination of accounting standards in our country is the need of developing foreign economy. The causes and types of differences between accounting standards and international accounting standards in our country are discussed. Finally, it puts forward the countermeasures to promote the international coordination of accounting standards in our country: active participation in the formulation of international accounting standards, the establishment or revision of accounting standards in our country according to international accounting standards and the training of accounting standards for accounting personnel.