新加坡会计的近期发展及对我国的启示

新加坡会计准则受英国的影响很大。近几年他们的会计改革,体现了21世纪以来加快会计国际化进程、加强公司治理、加强对会计职业界的监管等一系列主题。我国应当借鉴新加坡的发展经验,提高面对国际经济形势的变化发展迅速做出调整的能力,加快会计准则的国际协调进程;允许特定公司使用全球公认的会计准则;调整会计准则的制定成员,使其具有广泛的代表性;同时,还应改善对注册会计师的监管模式。

Recent Development of Singapore's Accounting and Its Inspiration to China

There exits great influence on Singapore's accounting standards from Britain during the early period of its accounting standards' making. Recent years, Singapore's accounting reform demonstrates a series of topics to accelerate accounting international process, strengthen enterprises' administration and the supervision of accounting profession world .We should learn from the development experience of Singapore, improve the adjusting ability to face the changing development of international economic situation, accelerate the international adjusting process of accounting principle, permit the specific company to use the accounting principle accepted by the whole world, adjust the members of the accounting principle and make it have extensive representation, at the same time, the supervision mode of registered accountants should be improved.