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因我国经济的国际化发展,促使我国的会计准则逐步与国际会计准则趋同。通过近些年我国发布的会计准则不难看出,2014年企业会计准则修订和变化的目的是与国际会计准则保持趋同。2016年我国修订企业会计准则时特别指出,对于某些资产和交易采用公允价值计量。需要注意的是,我国在制定企业会计准则时,在与国际保持趋同的同时,还要顺应我国经济的大环境,符合我国法律总体要求,即制定出的准则既顺应国际发展,又具有中国特色。
Due to the international development of our economy, our country’s accounting standards have gradually converged with international accounting standards. It is not difficult to see through the accounting standards issued in our country in recent years that the purpose of the revision and change of the accounting standards for business enterprises in 2014 is to keep the convergence with the international accounting standards. In 2016, when China revised its accounting standards for business enterprises, it specifically pointed out that it adopted fair value measurement for certain assets and transactions. It is important to note that while formulating corporate accounting standards in our country, while maintaining convergence with the rest of the world, we must also comply with the general economic conditions in our country and with the overall legal requirements of our country. That is, our guidelines should conform to both international development and Chinese characteristics .