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随着会计国际化的发展,会计准则趋同已经成为了其必然的发展趋势。目前我国正在加快会计准则的建立,在适应国内企业发展要求的同时,更快的适应国际全球化的发展需要。因此,科学分析现阶段我国会计准则与国际会计准则之间的差异,明确我国会计准则向国际会计准则趋同的必要性,合理应对国际会计准则趋同成为了我国会计发展亟待解决的问题。
With the development of accounting internationalization, the convergence of accounting standards has become its inevitable trend of development. At present, our country is accelerating the establishment of accounting standards and adapting to the development needs of the international globalization more quickly while meeting the requirements of the development of domestic enterprises. Therefore, it is necessary to scientifically analyze the difference between our country’s accounting standards and international accounting standards in the current stage, to clarify the necessity of convergence of our accounting standards with international accounting standards, and to reasonably cope with the convergence of international accounting standards.