论后金融危机的企业会计基本准则与国际财务报告准则的趋同趋势  

On the Convergent Tendency of Basic Standard of Enterprise and the International Financial Report after Financial Crisis

作　　者：陈显铁 

机构地区：[1]广西出入境检验检疫局,广西南宁530028

出　　处：《企业科技与发展（下半月）》2009年第12期159-161,共3页

摘　　要：我国企业会计基本准则与国际财务报告准则的趋同,是我国会计的发展趋势,对于完善我国社会主义市场经济体制、提高对外开放水平和加速我国融入全球经济都具有重要意义。但两者趋同的过程并不顺利,这次金融危机给两者全面趋同提供了机会。文章通过对两者趋同历史的分析,指出了两者趋同的必然性和难点,探讨了两者在共同应对经济危机的挑战中全面趋同的走势和方式。The convergent tendency of basic standard of enterprise and the international financial report are the general trend of the development of aecounting in China, which is of significant importance to improve the socialist market economy, deepen reform and opening up and quicken the pace of the integration of the Chinese economy and the world economy. But it will riot be an easy job. The financial crisis has provided opportunity for the convergence. The article, based on examining of the convergence history, points to the inevitability and difficulties and discusses the general trend and the way of the two in coping with the challenge of economic crisis.

关 键 词：企业会计基本准则 国际财务准则 趋同趋势 

分 类 号：F230[经济管理—会计学]