中国对于国际会计协调的基本态度与所面临的问题  

China's Basis Attitude on International Accounting Harmonization and Issues Faced

作　　者：冯淑萍[1] 

机构地区：[1]财政部

出　　处：《会计研究》2004年第1期3-8,共6页Accounting Research

摘　　要：本文从分析当前国际经济全球化的背景和国际财务报告准则制定及其应用的急剧变化出发,认为我们应当积极关注国际财务报告准则发展和国际会计协调与趋同的进展情况。尽管我国目前尚没有完全采用国际财务报告准则,但是中国实际上也是国际财务报告准则的使用者和受益者,为此,中国一方面支持国际会计准则理事会制定全球公认会计准则的努力,另一方面也将积极参与国际会计协调与趋同进程。与此同时,考虑到中国当前所面临的特殊会计环境及其对我国会计国际协调与趋同的影响,中国会计国际化将适应经济发展的需要,走一条渐进式改革之路。为此,本文提出了一个务实、可行的会计国际化策略。Based on the fact of economic globalization and adoption of International Financial Reporting Standards (IFRS) in some major countries in the world, China should pay more attention to the development of IFRS and global convergence of accounting standards. China is a user and beneficiary of IFRS although China has not yet fully adopted IFRS. Therefore, China supports the efforts made by the IASB to achieve a set of globally accepted accounting standards. In the meantime, China will continue to participate actively in the process of international convergence of accounting standards. Considering the special environment China faced at current development stage, China will use a step - by - step strategy to reform its accounting system. A practical and feasible approach to converge Chinese accounting standards with IFRS has also been developed in this paper.

关 键 词：中国 国际会计协调 国际财务报告准则 国际会计趋同 资本市场 市场经济体制 会计环境 改革 会计信息 上市公司 股权结构 交易环境 

分 类 号：F233[经济管理—会计学]