会计准则国际趋同研究

本文从会计准则产生渊源的研究视角入手,分析了会计准则趋同的历史法律根源,探讨了当今世界会计准则体系向国际会计准则趋同方向发展的现象。同时结合我国实际,从经济学角度对新会计准则国际趋同进行了分析,并研究了国际会计准则尝试与我国新准则的趋同,认为路径与选择是在维护本国利益基础之上的必然抉择。

Research on the International Convergence of Accounting Standards

From the angle of the development of accounting standards, this paper analyzes the historical and legal roots of convergence of accounting standards, and discusses the phenomenon that the accounting standards system predominated in present world is developing towards the direction of convergence. In addition, the paper takes Chinese reality into consideration, makes analysis from the angle of economics on convergence of new accounting standards, and studies international accounting standards' convergence attempt with Chinese new accounting standards. This paper considers that the ways and the choices are inevitable means in defending national interests.