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我国作为一个经济转型国家,在市场发育、法律制度等环境因素方面与发达国家存在着较大的差距,这就要求我国会计准则制定应基于国情,决定在多大程度上、在哪些方面实施国际化?本文尝试通过问卷调查的形式为这一问题的解决提供直接证据,并主要就我国会计准则国际化的总体策略、具体准则国际化的分类以及尚未颁布具体准则的急需程度三个方面进行了问卷调查与分析。
As a country with economic transition, our country has a big gap with developed countries in terms of market development, legal system and other environmental factors, which requires China’s accounting standards should be based on the national conditions, decide to what extent, in what aspects of the implementation of internationalization This paper attempts to provide direct evidence for the solution of this problem through the form of questionnaire, and mainly on the three aspects of the overall strategy of internationalization of accounting standards in China, the internationalization of specific standards and the urgency of not yet promulgated specific guidelines Investigation and Analysis.