当我们朝着正确的方向前进时,我们需要制定一个高质量的全球性的会计准则以帮助那些使用会计信息做出经济决策的人。有相当数量的研究表明,当使用者对财务报告信息的质量、一致性和有用性充满信心时,将使资本使用的成本大大降低。而当使用者对此缺乏信心时,或者面对的是他们所不熟悉某国的封闭的财务体系时,资金成本将会增加。因此,高质量的全球统一的标准将受到使用者的信赖。 As we move in the right direction, we need to develop a high-quality, global accounting standard that will help those who use accounting information to make economic decisions. A considerable number of studies show that when users are confident about the quality, consistency and usefulness of financial reporting information, the cost of using capital will be greatly reduced. And when users have a lack of confidence in this, or face they are not familiar with a country’s closed financial system, the cost of capital will increase. As a result, high-quality, globally harmonized standards will be trusted by users.