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近年来,随着我国加入WTO,经济全球一体化以及世界资本化市场的逐步形成,会计作为全球通用语言扮演着越来越重要的角色。人们越来越重视国际协同在会计准则中所起到的作用,它不仅可以消除和减少与国际会计准则之间的差异,还可以提高会计信息国际可比性。文章主要从会计准则的发展环境及现状、内容等几个方面对我国会计准则和国际会计准则的异同进行了探讨。
In recent years, with China’s accession to the WTO, economic globalization and the gradual formation of the world capitalized market, accounting has played an increasingly important role as a global language. People pay more and more attention to the role that international cooperation plays in the accounting standards. They not only can eliminate and reduce the differences with IAS, but also improve the international comparability of accounting information. The article mainly discusses the similarities and differences between Chinese accounting standards and international accounting standards from several aspects such as the development environment of accounting standards and the status quo and content.