摘要
陈毓圭秘书长在主题演讲中指出,会计执业标准的国际化,有助于增强会计信息在全球的可比性,保证会计信息达到高质量,发挥其促进和支持国际资本流动及经济贸易的作用。国际化不仅是国际会计执业标准制定机构所致力的目标,也是各个经济体融人世界经济体系、应对和防范金融风险的必然选择。监管机构应当尊重会计师的职业判断,不断改进市场法律和监管机制,把监管工作建立在原则导向上,建立在尊重市场经济规律的基础上,建立在对经济业务实质的分析和把握上。会计职业界应当提高职业判断能力,做到职业自觉,树立职业自信,保持职业自强,坚守职业自律,做受人尊重的"专业人士"。
Deputy President and Secretary General Chen Yugui points out in his speech that internationalization of accounting standards contributes to the enhancement of accounting information comparability across the world. Internationalization assures quality accounting information, and critical in promoting international trade. Internationalization is not only for the goal of setting international accounting standards, it is also essential for nations to integrate into global economic system and a natural choice to prevent financial risks. Regulatory entities should respect accountants’ professional judgment, constantly improve legal and regulatory mechanisms, build principle-based regulations, and respect foundational market economic rules and analysis. The accountancy profession should improve competency of professional judgment, keep professional standards, and build professional confidence and personal integrity to become respected professionals.
出处
《中国注册会计师》
北大核心
2012年第10期15-19,1+3,共5页
The Chinese Certified Public Accountant
