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在世界经济全球一体化和资本流动国际化背景下,国际经济贸易迅速发展,大量跨国公司纷纷壮大,会计准则国际趋同已成为全球经济发展的必然趋势,目前我国建立并执行的会计准则基本在内容上实现了国际趋同。本文简述新时期下国际会计趋同形势的现状,介绍我国会计准则国际趋同的发展历程,并对我国企业会计准则国际趋同的策略选择进行相关探讨。
Under the globalization of the world economy and the internationalization of capital flows, the international economic and trade have developed rapidly and a large number of multinational corporations have grown up. The international convergence of accounting standards has become an inevitable trend of global economic development. At present, the basic accounting principles established and implemented in China On the realization of international convergence. This article outlines the present situation of international accounting convergence in the new era, introduces the history of the international convergence of accounting standards in our country, and discusses the strategy selection of the international convergence of Chinese accounting standards.