“一带一路”战略下会计准则的国际趋同——沿途各国现状及我国的策略研究

发布时间：2018-02-15 11:01

本文关键词： “一带一路” IFRS 国际趋同对策研究　出处：《财会通讯》2017年22期 　论文类型：期刊论文

【摘要】："一带一路"伟大战略的提出及实施,为我国会计准则国际趋同工作提出了新的目标:促进"一带一路"沿途各国会计行业的协调发展。本文对"一带一路"沿途各国向国际财务报告准则(IFRS)趋同的情况进行了调查研究,发现沿途各国会计行业发展水平相差悬殊,并极具区域特色。在此基础上,本文为我国会计准则国际化发展提出了相应的对策和建议。
[Abstract]:The proposal and implementation of the great strategy of "Belt and Road", This paper puts forward a new goal for the international convergence of accounting standards in China: to promote the coordinated development of accounting industry in various countries along the way of "Belt and Road". The situation has been investigated and studied. It is found that the development level of accounting industry in different countries varies greatly along the way, and has regional characteristics. On this basis, this paper puts forward corresponding countermeasures and suggestions for the internationalization development of accounting standards in China.
【作者单位】：湖南财政经济学院;
【基金】：国家社科基金(项目编号:13BGL050) 湖南省社科基金(项目编号:12JD09)阶段性研究成果
【分类号】：F233

【相似文献】