| WTO框架下我国会计准则国际化的趋向与对策 |
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| 引用本文： | 贺振球.WTO框架下我国会计准则国际化的趋向与对策[J].广东行政学院学报,2002,14(5):60-63. |
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| 作者姓名： | 贺振球 |
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| 作者单位： | 中国工商银行,衡阳市分行营业部,湖南,衡阳,421001 |
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| 摘 要： | 我国在推动会计准则与国际惯例接轨方面已取得一定的成果。但是 ,从国际会计准则的动向与发展趋势看 ,我国目前的会计准则与国际流行的惯例之间仍存在差异与差距。对我国会计准则国际化问题 ,我们一方面应在吸收借鉴先进的会计理论方法的同时 ,建立起自己的特色。另一方面应在照顾国情需要的前提下 ,尽量与全球化会计准则或国际惯例保持协调
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| 关 键 词： | 国际会计准则 财务业绩报告 高质量会计准则 |
| 文章编号： | 1008-4533(2002)05-0060-04 |
| 修稿时间： | 2002年4月16日 |
The Movement and Development of International Accounting Standards And Its Countermeasures |
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| HE Zhen-qiu.The Movement and Development of International Accounting Standards And Its Countermeasures[J].Journal of Guangdong Institute of Public Administration,2002,14(5):60-63. |
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| Authors: | HE Zhen-qiu |
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| Abstract: | The article introduces the movement and development of international accounting standards firstly. Then it talks about the movement of internal accounting standards and what we have done about it. It compares the international and the internal accounting standards, searching for the disparity between them. Finally the author makes a suggestion or proposal on how to internationalize our accounting standards. |
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| Keywords: | international accounting standards financial performance reporting comprehensive income |
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