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国家会计的国际化程度与本国的利益有很大的关系,一个国家会计的国际化与国家化的关系把握是其会计协调的重要内容,因此我国会计国际协调中也需要从我国的国情出发,根据我国对资本市场的开发和发展需求,对我国的会计准则进行国际化趋同。但是从我国当前的国际会计协调化来看,还存在很多的问题有待进一步解决。本文主要对国际会计协调化的问题进行具体的探讨。
The degree of internationalization of state accounting is closely related to the interests of its own country. To grasp the relationship between the internationalization and nationalization of a country’s accounting is an important part of its accounting coordination. Therefore, it is also necessary for China’s accounting international coordination to proceed from the national conditions of our country, According to our country’s demand for the development and development of the capital market, we make the international convergence of our country’s accounting standards. However, judging from the current coordination of international accounting in our country, there are still many problems to be solved. This paper mainly discusses the issue of the harmonization of international accounting.