基于国际会计趋同对我国国有企业的影响研究  

Research on the Impact of International Accounting Convergence on State-Owned Enterprises in China

作　　者：刘可心 曾婷[1] LIU Kexin;ZENG Ting(School of Economics and Management,Shenyang Ligong University,Shenyang 110000,China)

机构地区：[1]沈阳理工大学经济管理学院,辽宁沈阳110000

出　　处：《商业观察》2025年第11期95-97,103,共4页BUSINESS OBSERVATION

摘　　要：随着经济全球化的深入,不同国家之间的贸易和投资越来越频繁,因此需要使用一致的会计准则,方便财务信息交流和比较。由于国际会计趋同的影响,我国国有企业面临改变其会计实践的压力和挑战。文章将通过对国际会计趋同的影响因素进行分析,并结合我国国有企业的实际情况,探讨国际会计趋同对我国国有企业的影响。With the deepening of economic globalization,trade and investment between different countries are becoming increasingly frequent,thus requiring the use of consistent accounting standards to facilitate financial information exchange and comparison.Due to the influence of international accounting convergence,state-owned enterprises in China are facing pressure and challenges to change their accounting practices.This article will analyze the influencing factors of international accounting convergence and explore the impact of international accounting convergence on Chinese state-owned enterprises based on their actual situation.

关 键 词：国际会计 国际会计准则 趋同 国有企业 

分 类 号：F234[经济管理—会计学]