| 论我国会计国际化的模式选择 |
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| 引用本文： | 朱莲美,文伟义,时忆东.论我国会计国际化的模式选择[J].财会通讯,2006(4). |
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| 作者姓名： | 朱莲美 文伟义 时忆东 |
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| 作者单位： | 中央财经大学会计学院，中国矿业大学(北京)管理学院 北京100081，北京100083 |
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| 摘 要： | 随着经济全球化浪潮的掀起,作为商业语言的会计同样面临着国际化的抉择。本文针对目前我国会计国际化的不同观点,在对我国会计准则与国际财务报告准则之间差异进行比较、分析的基础上,以会计信息使用者及其需求为出发点,提出了我国会计国际化的模式选择。
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| 关 键 词： | 可靠性 相关性 会计准则 国际财务报告准则 |
The Choice of Developing pattern on the Internationalization of Chinese Accounting Standards |
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| Zhu Lianmei Wen Weiyi Shi Yidong.The Choice of Developing pattern on the Internationalization of Chinese Accounting Standards[J].Communication of Finance and Accounting,2006(4). |
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| Authors: | Zhu Lianmei Wen Weiyi Shi Yidong |
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| Abstract: | With the rising of integration of global economy, accounting as the commercial language is confronted with the internationalization. Based on the comparison and analysis of the differences between Chinese Accounting Standards and IFRS, the paper puts forward the choice between the present two different viewpoints on accounting internationalization from the accounting information users and their demands of information qualitative characteristics. |
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| Keywords: | Reliability Relevance Accounting standards International financial reporting standards |
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