进一步加强会计准则建设的对策分析

新企业会计准则体系的发布，将全面提升会计工作在经济社会发展中的服务效能。但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。进一步加强会计准则建设，应当建立适当的财务会计概念框架。加强会计准则与相关经济法规之间的协调以及促进会计准则的国际协调。

Countermeasures of Further Strengthening Accounting Standards Construction

The issue of new enterprise accounting standards system will in an all - round way promote the service efficiency of the accounting work in the development of economy society. But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards. Further strengthening accounting standards construction should establish appropriate financial accounting conceptual framework, strengthen coordination between accounting standards and relative economic laws and promote international coordination of accounting standards.