我国会计准则国际趋同问题及对策研究

会计准则全球化趋同的趋势最近几十年日益明显,越来越多的国家加入到了采用国际财务报告准则的行列中。2006年,财政部发布了新的会计准则体系,标志着我国与国际惯例趋同的企业会计准则体系正式建立。值得关注的是,虽然新企业会计准则从形式上实现了国际趋同,但在会计实务操作方面,新会计准则与国际财务报告准则还存在一定差异。新会计准则如何有效在企业中实施,还存在一定的困难。

The International Convergence of Accounting Standards and Countermeasures of the Questions in China

The trend of globalization of Convergence of accounting standards is increasingly clear in recent decades;more and more countries join the ranks of adopting International Financial Reporting Standards.The Ministry of Finance issued a new accounting standard system on February 15,2006,which marks the convergence of our country with the international practice of business accounting standards has been set up formally.It is worth noting that,although the new accounting standards for accounting practices realize the international convergence, in the operation the new accounting standards remains different with International Financial Reporting Standards. There are still some difficulties in effectively implementing the new accounting standards in the enterprise.