摘要
新企业会计准则的颁布和稳步实施,标志我国企业会计准则与国际财务报告准则的实质性趋同,趋同只是第一步,我们的目标是等效。而等效是一个过程,是双向的互动,趋同也不是完全的等同,所以进一步的会计改革仍需要将国际背景和中国现实选择有机结合起来,扬长避短,通过我国会计准则的国际趋同和等效的优劣势分析,进而在趋同和等效之路上开拓出一条国际化的新途径来。
The new corporate accounting standards and the promulgation of the steady implementation of our corporate logo with the international accounting standards IFRS substantive convergence, convergence is only the first step, our objective is equivalent. The equivalent is a process, is a two-way interaction, convergence is not entirely the same as, the further reform of the accounting still needs the international background of China and the realistic choice of organic com- bination of weaknesses, through our international convergence of accounting standards and the equivalent of Analysis of the advantages and disadvantages, and in the convergence and on the road to open up the equivalent of a new interna- tional channels.
出处
《贵州商业高等专科学校学报》
2009年第1期13-15,共3页
Journal of Guizhou Commercial College
关键词
企业会计准则
趋同
等效
Accounting Standards for Business Enterprises
Convergence
Equivalent
