摘要
十多年前,随着全球经济一体化程度的不断加深,会计准则国际趋同的步伐日益加快。我国自2005年起就明确将与国际会计准则趋同作为制定中国会计准则的基本目标之一,经过十多年的发展探索出了一条基于转型国家会计国际化的道路。与此同对,我们看到在这十多年风起云涌的国际会计准则趋同大潮中,其他国家和地区各自走上了与中国大相径庭的趋同道路。在此背景下,本文回顾了欧盟、美国、日本及俄罗斯这四大经济体会计准则国际趋同的进程,就我国下一阶段会计准则趋同的具体目标和策略提出建议。
More than a decade ago,as the degree of global economic integration continued to deepen,the pace of international convergence of accounting standards was also accelerating.Since 2005,China has clearly made converging with IFRS as one of the basic objectives of formulating Chinese accounting standards.After more than ten years of development,China has found a road based on the internationalization of accounting standards in transition countries.At the same time,we have seen that different countries and regions have embarked on a different convergence path.In this context,this paper reviews the process of international convergence of accounting standards in four major economies,namely European Union,the United States,Japan and Russia,and provides suggestions on the goals and strategies of the next phase convergence of Chinese accounting standards.
作者
李亚婷
李玉环
Li Yating;Li Yuhuan
出处
《会计研究》
CSSCI
北大核心
2019年第11期28-33,共6页
Accounting Research
关键词
国际财务报告准则
趋同
改革
回顾
启示
International Financial Reporting Standards
Convergence
Reform
Review
Enlightenment
