关于中国会计国际协调问题的思考——在中国会计学会第六次全国会员代表大会暨理论研讨会上的发言

<正> 这次召开中国会计学会第六次全国会员代表大会暨理论研讨会,各位会计理论工作者、会计教育工作者,还有会计实务工作者聚集一堂,共同探讨当前会计领域亟待研究的问题,意义非常重要,机会也很难得。在此,我想就工作中遇到的问题和自己的一些想法向大家作一汇报。 大家都知道,第16届世界会计师大会即将在香港举行。国际会计准则委员会要在这一会议前召开一

Some Views on Accounting International Harmonization in China

Accounting international harmonization is a course of adjusting interests of different parties. In order to promote economy development, reform and opening up, China always actively participates in accounting international harmonization. By sustained efforts, China has established a new accounting model which meet the requirement of market economy and harmonize with accounting practices. Meanwhile, there are still some obstacles in the course of harmonization with international accounting practices, such as market economic system, accounting supervision and performance evaluation, and relatively poor quality of accountants. China accounting should actively absorb and draw on IAS, however, nor can we indiscriminate imitate IAS. we should improve accounting training and mobilize more accounting experts from the academic and practice to participate in standards setting. Finally, this article put forward some proposals to enhance accounting supervision.