会计准则改革动态及相关研究

发布时间：2018-02-27 22:35

本文关键词： 会计准则改革动态研究　出处：《中国总会计师》2016年12期 　论文类型：期刊论文

【摘要】：随着我国市场经济的日益成熟,经济发展速度加快,因此分析国内外会计准则的改革动态对我国下一阶段的发展方向有极大作用。在本文中笔者将结合自身研究,就国内外会计准则的改革动态、我国会计准则国际趋同的策略以及金融工具会计准则给我国金融机构带来的影响和挑战进行详细论述,希望能为同行提供一些思考和借鉴。
[Abstract]:With the maturation of market economy and the acceleration of economic development in China, it is very important to analyze the reform of accounting standards at home and abroad in the next stage of our country. This paper discusses in detail the reform trends of accounting standards at home and abroad, the strategy of international convergence of accounting standards in our country and the impact and challenges brought by accounting standards of financial instruments to our financial institutions, hoping to provide some thoughts and references for our peers.
【作者单位】：中国人民银行株洲市中心支行;
【分类号】：F233

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