国际会计准则改革:回顾与展望

改革开放以来 ,中国的会计改革进程都是朝着借鉴国际会计准则的大方向迈进的。因此 ,关注国际会计准则委员会 (IASC)的重组进展 ,把握其发展前景 ,对深化中国的会计改革意义重大。基于此 ,本文拟介绍国际社会对IASC改革的回应、国际会计准则理事会 (IASB)自去年 4月正式运行以来所取得的进展和面临的难点热点问题 ,并对建立一套高质量全球性会计准则的前景进行展望。

The Review and Prospects on the Reform of International Accounting Standards

Accounting reform in China has been moving along the direction of drawing on international accounting standards since China opens up to the world.It is therefore important for China to devote its attention to the latest development of IASC's restructuring and its prospects.This paper discusses the responds by the international community to the reform of the IASC,reviews the accomplishments of and tough issues faced by the IASBsince it was put into operation in April 2001.The paper summaries,in its last part,different views concerning the prospects for and challenges to a single set of high quality global accounting standards.