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2006年财政部发布的新会计准则是我国会计发展史上新的里程碑,标志着中国会计准则与国际会计准则的全面接轨。对降低交易费用的要求推进会计准则的国际趋同,同时也带来政治博弈,我国参与国际会计准则趋同的过程中,既要看到趋同带来的益处,又要在趋同中把握原则,保持清醒的认识。
The new accounting standards promulgated by the Ministry of Finance in 2006 is a new milestone in the history of China’s accounting development and marks the full convergence of China’s accounting standards and international accounting standards. To reduce transaction costs requirements to promote the international convergence of accounting standards, but also bring about political games, China’s participation in the convergence of international accounting standards in the process, we must see the benefits of convergence, but also to grasp the principle of convergence, to stay awake Understanding.