国际等效:会计准则协调的理念诉求  

International Equivalence:the Concept Demand of Accounting Standards

作　　者：孔令辉[1,2] 汤湘希[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430073 [2]内蒙古工业大学管理学院,内蒙古呼和浩特010051

出　　处：《上海立信会计学院学报》2011年第1期40-48,共9页Journal of Shanghai Lixin University of Commerce

基　　金：国家自然科学基金项目(71072166);教育部人文社会科学研究项目(08JA630088)

摘　　要：文章介绍了等效的涵义及对等效实现方式的不同理解,阐述了等效理论在专业领域的运用,辨析了等效与趋同、会计准则等效与趋同的关系,提出了会计准则国际等效已形成了会计协调的理念,并对会计准则国际等效进行了总体评价,为我国的会计准则国际等效提供了理论和实践参考。This paper describes the definition of equivalence and different comprehension of the ways to achieve equivalence. It expounds the application of equivalence in professional fields, analyzes the relationship between equivalence and convergence, equivalence and convergence of accounting standards. Then this paper proposes that international equivalence of accounting standards has formed the concept of accounting coordination, makes an overall evaluation of international equivalence of accounting standards, and provides a theoretical and practical reference for international equivalence of accounting standards in China.

关 键 词：国际等效 全球趋同 等效理念 等效评价 

分 类 号：F23[经济管理—会计学]