关于我国会计国际协调的认识与思考

发布时间：2018-04-12 19:57

本文选题：国际会计 + 中国会计　；参考：《会计之友》2014年23期

【摘要】：随着资本市场持续发展,对外开放程度不断加深,各国为增加财务会计报告的可理解性和可比性,都不约而同地在会计准则及惯例方面走向趋同。我国会计国际化进程相对滞后,在准则和惯例等方面仍与国际上存在诸多差异,这些差异令财务信息的透明度及可比性大幅降低。文章在全球会计趋同背景下,根据中国会计规范与实务体系发展的现实情况及制约因素,在构建市场机制为导向的财务概念框架、完善会计准则执行机制、培养国际型会计从业人员等方面提出了促进我国会计国际协调的有效手段。
[Abstract]:With the continuous development of the capital market and the deepening of the degree of opening to the outside world, in order to increase the comprehensibility and comparability of financial accounting reports, all countries are converging in accounting standards and practices.The process of accounting internationalization in China is lagging behind, and there are still many differences between China and other countries in standards and practices. These differences greatly reduce the transparency and comparability of financial information.Under the background of global accounting convergence, according to the current situation and restrictive factors of the development of Chinese accounting standard and practice system, this paper constructs a market-oriented financial conceptual framework and consummates the accounting standard enforcement mechanism.The effective means to promote the international coordination of accounting in China are put forward in the aspects of training international accounting practitioners and so on.
【作者单位】：东莞理工学院城市学院;
【分类号】：F233

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