美国入主IASB的动因、影响及我国的对策

美国入主IASB是其顺应会计国际化趋势的必然选择,也是实现美国主导会计国际化的必然要求,它标志着会计国际化从此进入国际趋同阶段。这既对美国有利,也必然会对世界各国会计国际化进程产生影响。美国主导的会计准则国际趋同,在某些领域具有很高的强制性,我们不应也不能回避,但也不能全盘趋同,只能随我国体制改革、市场经济发展和经济全球化的进程稳步推进。

Causes and Impact of US Leading IASB and China's Countermeasures

American domination in the IASB is in conformance of internationalization of accounting practice and it also meets the requirement for the United States to lead in this trend, and marks the convergence of the process. It benefits America and it naturally will exert some impact on the process of different countries. US-led international convergence of accounting conventions is highly compulsory in some aspects. We should not and cannot avoid this. We should not completely follow, either. Instead, it must be handled with the progress of the country's structural reform, market economy development, and economic globalization.