会计标准国际化及我国的应对策略

• 作 者: 王丽萍
• 机 构: 中南财经政法大学会计学院 湖北·武汉430060
• 出 处: 当代经理人
• 发表日期: 2006年17期
• 关键词: 标准国际化 我国会计标准 会计标准 会计国际化 变迁成本 国际会计准则 全球通用 全球经贸 经济全球化 理论结构

在经济全球化的时代,会计国际化是大势所趋,潮流所向。建立全球通用的会计标准,推进会计的国际化,为全球经贸往来和资本流动减少或者消除“语言”障碍和成本,是经济全球化的必然要求。本文描述了会计标准国际化的现状及其成本,分析了会计标准国际化给我国带来的利益以及伴随发生的成本,并提出了我国会计标准国际化的策略。

In the era of economic globalization, the internationalization of accounting is the trend of the times and the trend. It is an inevitable requirement for economic globalization to establish a globally accepted accounting standard, promote the internationalization of accounting, and reduce or eliminate “language” barriers and costs for global economic and trade exchanges and capital flows. This paper describes the status quo and cost of internationalization of accounting standards, analyzes the benefits that internationalization of accounting standards bring to our country and the costs that accompany them, and puts forward the strategy of internationalization of accounting standards in our country.