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我国会计准则国际趋同中存在的问题及对策
引用本文:胡玉红.我国会计准则国际趋同中存在的问题及对策[J].价值工程,2010,29(28):62-63.
作者姓名:胡玉红
作者单位:河南商业高等专科学校财务处,郑州,450044
摘    要:随着经济全球化进程的加快和国际资本市场的日益发展,会计国际化呈现出全球加速的趋势,作为规范会计信息标准会计准则的国际化是会计国际化的核心。尽管我国在会计准则国际趋同的道路上已经取得了令人瞩目的成果,发布了与国际会计准则实质性趋同的准则体系,然而由于我国会计改革起步较晚,会计环境的特殊性,在会计准则国际趋同的道路上还有很长的路要走。本文基于我国特殊的会计环境分析,提出我国会计准则国际趋同所面临的一些障碍,并针对这些障碍提出我国应采取的一些策略建议,以期能够对推动我国会计准则的国际趋同有所帮助。

关 键 词:会计准则  国际趋同  问题  对策

The Problems and Countermeasures in International Convergence of Accounting Standards in China
Hu Yuhong.The Problems and Countermeasures in International Convergence of Accounting Standards in China[J].Value Engineering,2010,29(28):62-63.
Authors:Hu Yuhong
Institution:Hu Yuhong(He'nan Business College Finance Office,Zhengzhou 450044,China)
Abstract:With the accelerated process of economic globalization and international capital markets,the accounting internationalization is showing the accelerating global trend,as a normative criterion for accounting information,the internationalization of accounting standards is the accounting internationalization's core.Despite China's international convergence of accounting standards have achieved remarkable results,released a substantial system with international accounting standards,however,because of the start-late accounting reform and the special accounting environment in China,there is a long way to go on the road of accounting standards international convergence.Our analysis based on the special accounting environment in China,put forward obstacles China are facing and strategic proposals China should take in the process of international convergence of accounting standards,with a purpose to promote the international convergence of accounting standards of China.
Keywords:accounting standard  international convergence  problem  countermeasure
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