欧盟扩张与会计发展的国际协调战略  

EU Expansion and International Coordination Strategy of Accounting Development

作　　者：冯巧根[1] 

机构地区：[1]浙江工商大学财务与会计学院,浙江杭州310035

出　　处：《财经理论与实践》2004年第6期56-62,共7页The Theory and Practice of Finance and Economics

基　　金：教育部人文社科基金资助课题 ( 0 2JA790 0 2 0 )

摘　　要：随着欧盟扩张 ,欧盟的会计国际协调战略目标是在确认目前主要分歧的基础上 ,在 2 0 0 5年前消除分歧并建立统一的会计准则 ,为此 ,欧盟建立了会计协调与发展的具体战略以解决会计协调中的问题。我国为应对欧盟扩张 ,应采取加快会计准则国际化。The expansion of EU has not only brought great influence to the development of world economy, but also brought new challenge to the strategy layout of international accounting. Facing the huge EU economy, the trend of whole world accounting integration pushes on rapidly. According to EU's coordination and development strategy of accounting, a new unified financial report standard based on International Financial Report Standard will be applied by 2005. The execution of such kind of international financial report standards will definitely cause many new problems that concern the accounting strategy of EU and the accounting conformity of each country in EU as well.

关 键 词：欧盟 国际财务报告准则(IFRS) 整合 

分 类 号：F234.5[经济管理—会计学]