| 会计准则国际化是我国的必然选择 |
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| 引用本文： | 苏淑欢.会计准则国际化是我国的必然选择[J].广州广播电视大学学报,2007,7(1):40-44. |
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| 作者姓名： | 苏淑欢 |
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| 作者单位： | 广州市广播电视大学,广东,广州,510091 |
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| 摘 要： | 在世界贸易的飞速发展与资本全球流动所引致的经济全球化进程中,实际上包含着两个标准的全球化:一是商品技术标准的全球化;二是资本技术标准的全球化。本文分析了我国需要国际化的会计准则的背景和重新构建新会计准则体系的必然性,介绍了新会计准则体系的特点,提出了会计准则体系的构建只是迈向会计国际化的一步,会计准则的国际化还需进行会计环境相关措施的配套。
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| 关 键 词： | 会计准则 国际化 选择 必然性 |
| 文章编号： | 1672-0385（2007）01-0040-05 |
| 收稿时间： | 2006-12-18 |
| 修稿时间： | 2006年12月18 |
The Internationalization of Accounting Standards is the Necessary Option for China |
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| SU Shu-huan.The Internationalization of Accounting Standards is the Necessary Option for China[J].Journal of Guangzhou Radio & TV University,2007,7(1):40-44. |
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| Authors: | SU Shu-huan |
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| Abstract: | In the process of economy globalization caused by speedy development of world trading and capital mobility,there are actually two kinds of standards globalization.One is for the merchandise technological standards and the other is for the capital mobility.This paper mainly analyzes the problem of re-building the new accounting standards system,and introduces the features of the new Chinese accounting standards and point out that the establishment of new accounting standards is the first step for accounting internationalization while we do need to do more for its execution. |
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| Keywords: | accounting standards internationalization option inevitability |
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