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身处这个以“全球化”、“国际化”为特征的时代,拥有广阔的视野、博大的胸襟和开放的姿态,才能顺应时代发展。开放广阔的胸襟也正是中国会计精神之凝露和彰显。开放就是要以广阔的国际化视野和深远的战略眼光,兼收并蓄,积极融入。作为我国会计、审计发展史上新的里程碑,2月15日两大准则体系正式登台亮相,既闪耀着国际趋同的光芒,又彰显出中国独特的魅力,实现了我国会计、审计准则建设新的跨越和突破。我国企业会计准则实现了与国际财务报告准则的实质性趋同,在促进经济发
In this era characterized by “globalization ” and “internationalization ”, we have a broad vision, a broad mind and an open attitude to conform to the development of the times. It is also the revealing and revealing of China’s accounting spirit. To open up is to embrace eclecticism and integration with a broad international perspective and a far-reaching strategic vision. As a new milestone in the history of China’s accounting and auditing development, the two principles and norms of February 15 were officially unveiled. This not only shines the light of international convergence but also highlights China’s unique charm and achieves a new leap forward in the construction of China’s accounting and auditing standards And breakthrough. China’s enterprise accounting standards to achieve substantive convergence with the International Financial Reporting Standards, in promoting economic development