“一带一路”战略下我国会计准则与国际财务报告准则持续全面趋同

• 作 者: 张梦茹
• 机 构: 山西财经大学会计学院,
• 出 处: 今日财富(中国知识产权)
• 发表日期: 2017年05期
• 关键词: 市场经济地位 对外投资 一路 财务管理体系 财务报告信息 地区经济 通用商业语言 费用预算 融资机会 资本市场建设

在“一带一路”战略下,我国与中亚、东南亚等沿途国家和地区的经济均得到了巩固和发展。为了更好地推进“一带一路”建设,提升我国的市场经济地位,并为我国企业的对外投资获取更有利的资金支持,我国的会计准则应与国际财务报告准则减小差异,实现会计准则的持续全面趋同。本文将对二者间趋同的必要性进行具体分析。

Under the strategy of “One Belt and One Road”, our economy has been consolidated and developed along the routes of countries and regions in Central Asia, Southeast Asia and other places. In order to better promote the building of the Belt and Road initiative, upgrade China’s market economy status and obtain more favorable financial support for the overseas investment of Chinese enterprises, our country’s accounting standards should reduce the discrepancies with the international financial reporting standards and achieve the goal of accounting Continuous and comprehensive convergence of the guidelines. This article will make a concrete analysis of the necessity of the convergence between the two.