国际会计准则趋同变化对我国会计行业发展产生的影响

发布时间：2018-07-07 14:18

本文选题：国际会计准则 + 趋同变化　；参考：《中国商论》2016年08期

【摘要】：随着国内社会经济飞速发展,国际化进程的速度不断加强,国内的经济规则制度直接影响着国际经济的快速发展,且国际经济变化也对国内社会经济发展造成很大的影响。国际会计准则作为社会经济发展与交流的主要桥梁,与国际会计准则能够有效地融合,对于国内社会经济发展及会计行业的发展会产生很大影响。因此,我国会计行业的发展方向应尽量与国际会计准则的发展方向一致,使国内会计行业朝着国际会计发展方向发展,注重实践发展,并从实践中找到一条适合国内会计行业发展的道路。本文主要从国内对于国际会计准则发展的趋势的应对措施展开分析,深入探讨国际会计准则的趋同变化对我国会计行业发展产生的影响。
[Abstract]:With the rapid development of domestic society and economy, the speed of internationalization has been strengthened constantly. The system of domestic economic rules directly affects the rapid development of international economy, and the change of international economy also has a great influence on the development of domestic social economy. As the main bridge of social and economic development and communication, international accounting standards and international accounting standards can be effectively integrated, which will have a great impact on the development of domestic social economy and accounting industry. Therefore, the development direction of accounting industry in our country should be consistent with the development direction of international accounting standards as far as possible, so that the domestic accounting industry should develop towards the direction of international accounting development and pay attention to the practical development. And from the practice to find a suitable way for the development of domestic accounting industry. In this paper, the author analyzes the countermeasures of the development trend of international accounting standards in China, and probes into the influence of the convergence of international accounting standards on the development of accounting industry in China.
【作者单位】：中房集团淄博市城市建设综合开发公司;
【分类号】：F233

【相似文献】