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会计准则是财务会计活动的标准和规则,对于规范会计行为有着重要的意义。当今时代,全球经济的一体化发展、资本的国际流动愈加明显,这使世界各国会计准则的趋同成为一种必然趋势。国家财政部门和财务工作者要积极应对,努力顺应这一形势对会计工作所提出的新要求,认真借鉴国际财务准则的发展经验,进一步推进我国会计准则国际化进程。
Accounting standards are the standards and rules of financial accounting activities and have important meanings for regulating accounting behavior. In the current era, the integrated development of the global economy and the increase of international capital flows have made the convergence of accounting standards in various countries of the world an inevitable trend. The state finance department and financial workers should actively respond to and strive to comply with the new requirements put forward by the accounting administration in this situation and conscientiously learn from the development experience of international financial standards and further promote the internationalization of China’s accounting standards.