论文部分内容阅读
随着经济全球化的发展,近年来,会计国际协调的步伐也在不断加快,越来越多的国家加入到了采用国际财务报告准则的行列中。我国对会计国际协调与趋同一向保持积极的态度,一方面支持国际会计准则理事会制定全球公认会计准则的努力,另一方面也将积极参与国际会计体调与趋同进程。国际会计协调已经从强调协调进入到制定全球公认会计准则、实现各国会计准则趋同的时代,这也是经济全球化和信息技术迅速发展的内在要求。但是还是面临着一些具体的问题,这些问题有可能是中国特有的,有可能是一些发展中国家或者转型经济国家所共有的。针对我国的实际情况和具体问题的研究,本文就是否采用国际财务报告准则展开了探讨。
With the development of economic globalization, the pace of international coordination of accounting has also been accelerating in recent years, and more and more countries have joined the ranks of adopting the International Financial Reporting Standards. China maintains a positive attitude towards the international coordination and convergence of accounting. On the one hand, it supports the efforts made by the International Accounting Standards Board in formulating globally accepted accounting standards. On the other hand, it will also actively participate in the process of international accounting. The international accounting coordination has gone from emphasizing the coordination and entering into the period of formulating the globally accepted accounting standards and realizing the convergence of the accounting standards of all countries. This is also an inherent requirement of economic globalization and the rapid development of information technology. However, they still face specific problems that may be unique to China and may be shared by some developing countries or countries with economies in transition. In view of the actual situation in our country and the research of specific problems, this article discusses whether to adopt IFRS.