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新会计准则体系的发布,标志着我国正式驶入会计准则国际化趋同的轨道。那么,为什么各国会逐步走上会计准则的趋同道路,会计准则的国际趋同是否是一种必然?我们又该如何应对会计准则的国际趋同呢?本文试用交易费用理论来解答上述问题。
The release of the new accounting standards system marks China’s formal entry into the international convergence of accounting standards. So, why all countries will gradually embark on the converging path of accounting standards, whether the international convergence of accounting standards is a necessity or not? How should we deal with the international convergence of accounting standards? This article tries to solve the above problem by using transaction cost theory.