高质量会计准则建设与会计准则国际趋同

我国的高质量会计准则建设进程与实现会计准则的国际趋同基本保持着统一步伐,实现会计准则的国际趋同是高质量会计准则建设的关键,同时中国市场经济的特征又决定高质量会计准则的建设中不能也不可能实现与国际完全趋同。新颁布的会计准则较好地体现了二者的关系。本文通过对会计准则国际化趋势分析,力求找出国家标准和国际标准异同点,以此作为会计准则进一步修订完善的依托,使其更好地为会计理论研究及会计实务工作服务。

High quality accounting rule establishment and accounting rule's international convergence

n the process of founding the advanced accounting standard of China its direction fundamentally keeps up with the trend of its internationalization.The realization of its internationalization is the key to founding standard and meanwhile the special characteristics of China′s market-oriented economy determine that it′s unimaginable to identify China′s accounting standard with international accounting norms The newly-announced accounting standard of China can better reveal the relations between them.Through analyzing the international trend of founding accounting norms this article′s aim is to find the similarities between China′s national standard and international accounting norms,and it can help to accelerate and better the process of founding Chinas′s accounting standard The result can also serve the research of accounting theory and accounting practice.