解析我国会计准则国际趋同的必要性与策略性  

Analysis on the Necessity and Strategy of the International Convergence of Accounting Standards

作　　者：邢梅[1] 徐洪波[2] 

机构地区：[1]河北广播电视大学,河北石家庄050071 [2]中央财经大学会计学院,北京100081

出　　处：《河北广播电视大学学报》2014年第1期73-75,共3页Journal of Hebei Radio & TV University

摘　　要：会计准则是全球通用的商业语言,会计准则国际趋同是世界各国协调的结果,也是各国经济实力的博弈,随着我国经济的快速发展,我国在国际领域的话语权不断加重,我国的会计准则于1992年第一次正式颁布,到现在已历经了20多年,这20多年里会计准则也在不断地完善,我国需要把握会计准则国际趋同的未来发展方向,吸取他国的经验教训,不断提高我国的会计准则质量。Accounting standards is a global language of business, international convergence of account- ing standards around the world is the result of coordination, also an economic strength of the game be- tween nations. With the rapid development of China＇s economy, our right to speak in the international a- rena has been increasing. China＇s accounting guidelines was for the first time formally promulgated in 1992. In the past 20 years accounting standards has been constantly improved. China needs to grasp the future development direction of international convergence of accounting standards, learn lessons from other countries and constantly improve the quality of our accounting standards.

关 键 词：会计准则 国际趋同 必要性 未来发展 

分 类 号：F233[经济管理—会计学]