摘要
随着世界经济一体化程度日益加深,国际财务报告准则在全球范围的应用越来越广泛。尤其是在2008年国际金融危机爆发后,为制定一套全球高质量的会计准则,提高会计信息透明度,稳定全球金融体系和资本市场,全球会计准则趋同步伐进一步加快,各国或地区采取的会计准则国际趋同策略倍受国际社会广泛关注。在当前国际金融监管框架正在重新构建,国际会计格局正在发生重大调整,国际会计准则制定机构正在积极推动治理结构改革的新形势下,我国需要审时度势,顺势而为,选择适应国情需要的会计准则国际趋同策略。
With the increasing degree of economic integration,IFRSs are applied more and more widely in the world. Especially,since the financial crisis in 2008,in order to develop a single set of a high quality global accounting standards,improve the transparency of accounting information,and stabilize the global financial system and capital markets,the accounting standards setters have been accelerating the pace of the international convergence of accounting standards,and will focus on the strategies for the international convergence. When facing the situations that the current international financial regulatory framework is being rebuilt,that the international accounting pattern is undergoing major adjustments,and that the setting body of IFRSs is actively promoting the reform of the governance structure,how should China choose the appropriate strategy? It is significant and far-reaching for the future development of Chinese accounting standards,the reform of Chinese enterprises and the opening of the Chinese capital markets.
出处
《会计研究》
CSSCI
北大核心
2011年第10期9-15,96,共7页
Accounting Research
