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我国加入WTO后,关于会计发展趋势国际化还是国家化问题的争论也日趋升温。随着国际资本的流动和跨国公司的大量涌现,会计国际化的呼声越来越高。2006年新会计准则的颁布标志着中国与国际财务报告准则趋同的企业会计准则体系正式建立,标志着中国会计准则与国际会计准则最终实现了全面接轨。本文从哲学的角度探讨了我国会计发展的趋势。
After China’s accession to the WTO, the debate over the internationalization or nationalization of the accounting development trend is also on the rise. With the flow of international capital and the massive emergence of multinational corporations, the internationalization of accounting has become more and more popular. The promulgation of the new accounting standards in 2006 marks the formal establishment of the system of corporate accounting standards that converges with China’s international financial reporting standards, which indicates that China’s accounting standards and international accounting standards eventually achieve full compliance. This article explores the trend of accounting development in our country from the philosophical point of view.