摘要
会计准则的国际协调已成为其各国所面临的一个重要课题。我国从1992年以来一直以积极的姿态促进我国会计准则的国际协调,尽管取得了丰硕的成果,但与国际会计准则仍有不小的差距。文章分析了会计准则国际协调的动因以其可能性,结合我国当前存在的问题,提出我国会计准则进行国际协调过程的一些措施,以推动我国会计准则与国际会计准则接轨。
International harmonization of Accounting Standards is an important subject that every country is facing at present. China has always done every effort to promote the international harmonization of our accounting standards since 1992. There is still great disparity between our accounting and IAS, although we have obtained some achieve- ments. This paper analyzes the motives and probability of international harmonization of accounting standards, and presents some measures to solve the problems in existence in the process of international harmonization of accounting standards in China, hoping to promote accounting standards in China to meet IAS.
出处
《黄石理工学院学报（人文社科版）》
2007年第3期4-7,共4页
Journal of Huangshi Institute of Technology:Humanities and Social Sciences
关键词
会计准则
国际协调
会计环境
accounting standard
international harmonization
accounting circumstance
