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随着经济全球化的发展,对我国经济影响日益增强。在我国加入了世界贸易组织以后,国外的大量资本和企业涌入中国,直接影响就是国内的大量企业到境外从事投资和融资活动。因此,如何做好我国会计规范问题与国际规范条例的协调,成为了重要课题。2006年,我国颁布的新修订的《企业会计准则》中指出上市公司的推行,从此以后,推动非上市公司的发展,在我国会计规范问题中有着重要的意义。
With the development of economic globalization, the economic impact on our country is increasingly enhanced. After China joined the World Trade Organization, the influx of a large amount of foreign capital and enterprises into China has directly affected a large number of domestic enterprises engaging in overseas investment and financing activities. Therefore, how to do well the coordination between our country’s accounting norms and the international norms and regulations has become an important issue. In 2006, the newly revised “Accounting Standards for Business Enterprises” promulgated in our country pointed out the implementation of listed companies. Since then, promoting the development of non-listed companies has an important significance in the accounting norms in our country.