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随着经济全球化进程加快,国际经济合作和交流日益频繁,然而各国会计环境和背景的不同造成会计做法迥异成为这一进程的障碍。因此,国际会计协调成为不可避免的趋势。本文主要以国际会计协调基本概念和形式为基础,阐述国际会计协调在我国存在的一些问题,并提出相应对策。
With the acceleration of economic globalization and increasingly frequent international economic cooperation and exchange, the differences in accounting environments and backgrounds in different countries have created different accounting practices and become barriers to this process. Therefore, the international accounting coordination has become an inevitable trend. Based on the basic concepts and forms of international accounting coordination, this article elaborates some problems existing in our country of international accounting coordination and puts forward corresponding countermeasures.