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在建立和完善社会主义市场经济体制进程中,我国一直积极支持并致力于会计准则的国际趋同。中国财政部与国际会计准则理事会近年来进行了多方面沟通与交流,日前终于“修成正果”:中国会计准则委员会与国际会计准则理事于11月8日在北京签署了“中国会计准则委员会秘书长与国际会计准则理事会主席联合声明”。据悉,目前只有美国等少数几个国家与国际会计准则理事会签署过类似协议。这份“联合声明”的签署, 是我国会计标准国际化和会计准则国际趋同工作取得的重大进展,不但为我国“十一五”和今后经济持续协调健康发展奠定了坚实的会计基础,也有助于加快会计国际趋同步伐进而共同构建全球高质量的会计审计准则体系。
In the process of establishing and perfecting the socialist market economic system, our country has been actively supporting and committed to the international convergence of accounting standards. In recent years, China’s Ministry of Finance and the International Accounting Standards Board have conducted various aspects of communication and exchange. Recently, they have finally achieved “a positive result.” The China Accounting Standards Board and the International Accounting Standards Board (IASB) signed the “China Accounting Standards Board Secretary” in Beijing on November 8 Long and IASB Chairman’s Joint Statement. “ It is reported that, at present, only a handful of countries such as the United States have signed similar agreements with the International Accounting Standards Board. This signing of the ”Joint Declaration" is a significant progress in the internationalization of accounting standards and in the international convergence of accounting standards. This not only laid a solid foundation for the continued sound and healthy development of our economy in the 11th Five-year Plan period and in the future, but also helped To speed up the pace of accounting international convergence and work together to build a global system of high-quality accounting standards.