理性看待中国会计国际化

• 出 处: 财经政法资讯
• 发表日期: 2004年05期
• 关键词: 会计国际化 技术过程 政治过程 我国会计标准 美国会计 全球通用 公司财务 财务会计 筹资成本 美国证券市场

会计的经济后果会计的经济后果使人们对制定会计准则的认识有了质的转变,使会计准则的制定理论发生了变革,促使会计准则的制定过程更加理性和成熟。由于会计政策经济后果的影响,当今各国会计准则的制定过程与其说是一项专业技术过程,不如说是一个政治过程。

The Economic Consequences of Accounting The economic consequences of accounting have led to a qualitative change in the understanding of the development of accounting standards. This has led to changes in the theory of accounting standards formulation, which has made accounting rules more rational and mature. Due to the economic consequences of accounting policies, the current accounting standards in various countries are not so much a professional technical process as a political process.