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我国企业会计准则同国际财务报告准则的持续趋同,即是我国未来会计准则的制定方向,更是我国向全世界的郑重承诺。然而,国际财务报告准则是以发达国家为基础制定的,作为发展中的大国,我国需要依据实际国情,从我国的政治、经济、文化、科技、法律、社会等综合因素酌情修改我国现有的企业会计准则,既要使我国的企业会计准则不断完善,实现同国际财务报告准则的持续趋同路线图,又要根据我国实情确定趋同节奏和进度,使我国企业会计准则能够更加有利于我国经济同世界经济的融合发展。
The continuous convergence of China’s accounting standards and IFRSs is the direction for the future development of China’s accounting standards. It is also a solemn promise of our country to the rest of the world. However, IFRS is formulated on the basis of developed countries. As a large developing country, our country needs to revise, according to the actual conditions of our country, our existing political, economic, cultural, scientific, technological, legal and social factors as appropriate The enterprise accounting standards not only make our enterprise accounting standards continuously improve, realize the roadmap of continuing convergence with IFRS, but also determine the convergence rhythm and progress according to the actual conditions of our country, so that our country’s accounting standards can be more conducive to the economic The integration and development of the world economy.