我国会计准则国际趋同引发的思考  

Reflections on the International Convergence of China's Accounting Standards

作　　者：薛付华[1] 沈菊[2] 

机构地区：[1]南京财经大学会计学院,南京210046 [2]南京财经大学财务处,南京210046

出　　处：《常熟理工学院学报》2006年第5期41-43,共3页Journal of Changshu Institute of Technology

摘　　要：新会计准则颁布后,会计准则的国际趋同成为人们关注的焦点。笔者从会计准则国际趋同的含义出发,在阐述我国会计准则国际趋同的发展历程的基础之上,结合趋同中的特点和我国会计准则与国际会计准则的差异,分析了应对会计准则国际趋同的策略。The international convergence of accounting standards has become the focus of people＇ s attention for the new accounting standards. This paper, starting from the meaning of the international convergence of accounting standards, describes our country＇ s development process of the convergence. On this basis, and combining the characteristics during the convergence and the difference between China＇ s convergence and IAS accounting standards,this paper makes a few suggestions for the convergence.

关 键 词：会计准则 国际趋同 会计制度 

分 类 号：F233[经济管理—会计学]