关于中国会计标准的国际化问题  

Issues on Internationalization of Chinese Accounting standards

作　　者：冯淑萍[1] 

机构地区：[1]财政部

出　　处：《会计研究》2001年第11期3-8,共6页Accounting Research

摘　　要：会计标准的国际化是大势所趋 ,是时代潮流 ,是未来财务会计发展的方向 ,也是世界各国都面临的共同课题。会计标准国际化的实质是各国的利益之争 ,对此我们应当有充分的认识。我国在会计标准的国际化大潮中 ,一直保持积极的姿态促进中国会计标准的国际化 ,并为此在理论准备、人员培训、对外交流等方面作了大量工作。当前 ,我国除了应当加强会计标准本身的国际化之外 ,还应当强化会计标准执行机制的建设 ,以促使会计标准的贯彻落实。Internationalization of accounting standards is the trend of development of financial accounting. It is also the common topic to the countries all over the world, not only to China. Meanwhile we should also realize that the nature of accounting standards internationalization is the process of scrambling for the benefits arising from internationalization among the countries. Recent years, we are active in promoting China Accounting Standards to be in line with International Accounting Standards. However, the establishment of the enforcement mechanism of accounting standards should also be emphasized in order to reach the objectives of standard-setting and internationalization of accounting standards.

关 键 词：会计标准国际化 会计执行机制 中国 经济全球化 信息技术革命 

分 类 号：F233[经济管理—会计学]