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随着经济全球化和国际资本市场一体化趋势的日益增强,会计国际化趋势已成为不可抵挡的潮流。多年以来,我国一直以积极的态度投入到会计国际化过程中,2006年2月15日我国会计界又紧密结合我国市场经济的发展进程,制定了与国际会计准则高度趋同的新会计准则,使得我国在会计国际趋同问题上又迈出了一大步。此外,我们还应强化会计准则的执行机制,使得发挥其应有的作用。
With the increasing trend of economic globalization and the integration of international capital markets, the trend of accounting internationalization has become an irresistible trend. Over the years, our country has been devoted to the process of accounting internationalization with a positive attitude. On February 15, 2006, China’s accounting circles closely integrated the development of China’s market economy and formulated a new accounting standard that is highly in line with international accounting standards. As a result, Our country has taken a big step toward the international convergence of accounting. In addition, we should also strengthen the implementation of accounting standards, so that it can play its due role.