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在中国加入WTO,快速融入全球市场后,对外贸易的扩大以及随之而来的外贸争端,中国企业海外上市,中国企业逐渐增多的海外并购,会计准则所带来的经济影响越来越大,与之相应的是越来越多的经济领域和利益相关者,迫切要求中国会计准则的国际协调。
After China’s accession to the WTO and its rapid integration into the global market, the economic impact brought about by the expansion of foreign trade and its accompanying foreign trade disputes, the overseas listing of Chinese enterprises and the rising overseas mergers and acquisitions and accounting standards of Chinese enterprises have become increasingly larger. Correspondingly, more and more economic fields and stakeholders urgently demand the international coordination of Chinese accounting standards.