我国固定资产准则与国际固定资产准则比较

加入WT0后,国际贸易的扩大,资本市场的开放,都要求我国在固定资产信息的确认、计量与披露等方面符合国际惯例。为此,要在充分研究我国特定的社会经济环境的前提下,比较固定资产国际会计准则和国内会计准则的相异、相通之处,借鉴和吸收国际固定资产会计发展最新成果,力求使我国制定的固定资产会计准则既能结合又能尽量与国际会计协调一致。

Comparison between the International and Domestic Accounting Principles on Fixed Assets

After accession to WTO, the enlargement of international trade and the opening of capital market require that we should be consistent with international convention in terms of the identification, accounting, and revealing. After completely studying our specific social and economic environment, we should compare the similarities and contrast the differences between the international and domestic accounting principles on fixed assets, also we should learn and draw lessons from the latest development of international fixed assets accountancy, so as to make our principles consistent with the international ones.