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20世纪90年代以后,世界经济全球化的趋势明显加快,在这种情况下,中国要发展经济,必须融入世界经济潮流中,这就对中国会计的国际趋同提出了迫切要求,而走向国际趋同的第一步,应该是对本国会计准则与国际通用准则之间的差异和原因做出客观分析。本文首先分析了影响会计准则制定模式的相关因素,在此基础上,对我国会计准则与国际通用会计准则的差异及其产生原因进行了深入的剖析,进而提出了对我国会计准则制定方向的一些思考与建议。
After the 1990s, the trend of global economic globalization has obviously accelerated. Under such circumstances, if China wants to develop its economy, it must integrate itself into the tide of world economy. This puts forward pressing demands on the international convergence of Chinese accounting, and moves toward international convergence The first step should be to make an objective analysis of the differences and causes between our country’s accounting standards and internationally accepted standards. This paper first analyzes the relevant factors affecting the accounting standards development model, on this basis, the differences between China’s accounting standards and internationally accepted accounting standards and the causes of the in-depth analysis, and then put forward some of China’s accounting standards in the direction of some Thinking and suggestion.