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会计准则的国际化是国内外会计界近年来讨论较多的一个问题。随着经济全球化的加快发展、国际资本的快速流动、金融工具的层出不穷以及当前全球经济危机的剧烈冲击下,会计作为国际通用语言,在经济发展中扮演越来越重要的角色,中国要想在全球化金融危机的影响下尽量减少损失,谋求最大利益,必须在充分考虑我国特殊的会计环境条件下,重视会计准则国际化的问题。
The internationalization of accounting standards is one of the most discussed issues in the accounting circles at home and abroad in recent years. With the accelerated development of economic globalization, the rapid flow of international capital, the endless stream of financial instruments and the severe impact of the current global economic crisis, accounting as an international lingua franca is playing an increasingly important role in economic development. Under the influence of the global financial crisis, to minimize losses and seek maximum benefits, we must attach importance to the internationalization of accounting standards when we fully consider the special accounting environment in our country.