中国企业会计准则国际趋同问题研究  

Research on International Convergence of China Enterprise Accounting Standards

作　　者：郭岚[1] 

机构地区：[1]福建江夏学院会计系,福建福州350108

出　　处：《重庆工商大学学报（社会科学版）》2011年第2期44-48,共5页Journal of Chongqing Technology and Business University：Social Science Edition

基　　金：福建省教育厅A类人文社会科学研究项目(JA10289S)"中国企业会计原则国际趋同问题研究"

摘　　要：中国作为全球最大的发展中国家和新兴市场兼转型的经济国家,财政部积极推进企业会计准则与国际财务报告准则的持续全面趋同。随着会计准则国际趋同的纵深发展,我们不仅要坚持互动原则,还要根据中国实际情况保持特色,并有所创新,同时也要认清我们存在的问题,思考进一步趋同和发展的对策,争取在IFRS制定过程中增加更多的话语权。As the world＇s largest emerging market and a transitional country,China is also a developing country with economies in transition.China＇s Ministry of Finance is actively promoting the full convergence between China Accounting Standards and International Financial Reporting Standards.With the depth of the international convergence of accounting standards development,we must not only adhere to the principles of interaction,but also maintain the characteristics based on the situation of China and make innovation,and we must also recognize the existed problems and think countermeasures for further convergence and development to increase more right to speak within the IFRS-making process.

关 键 词：会计准则 公允价值 财务报表列报 会计概念框架 

分 类 号：F23[经济管理—会计学]