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会计作为国际通用的商业语言,在经济全球化过程中扮演着重要角色,会计信息的透明度和可比性直接影响着市场交易质量,尽管国际会计准则委员会制定了国际会计准则,但其并没有强制的约束力,所以世界上大多数国家都制定自己的会计标准,根据这些会计标准所产生的会计信息自然也存在差异,从而影响了会计信息的可比性。 我国经济已逐渐溶入世界经济大潮,会计国际化也显得更加重要了。近年,我国在推进会计准则国际化方面已经取得了很大的成绩,但由于起步晚,我国的会计国际化还存在一些不足。
As an international business language, accounting plays an important role in the process of economic globalization. The transparency and comparability of accounting information directly affects the quality of market transactions. Although IASC has formulated IAS, it is not mandatory Binding, so most countries in the world have their own accounting standards, the accounting information generated under these accounting standards will naturally have differences, thus affecting the comparability of accounting information. The economy of our country has gradually dissolved into the global economic tide and the internationalization of accounting has become even more important. In recent years, great progress has been made in promoting the internationalization of accounting standards in our country. However, due to the late start, there are still some deficiencies in the internationalization of accounting in our country.