CAJ | 학술논문

在全球经济一体化的社会背景下,会计准则的国际趋同已成为一种必然的发展趋势。然而,国际趋同是一个艰难的、互动的过程。文章从财务报告信息质量、准则运用、对企业的影响等方面针对企业会计准则在我国企业实施的效果进行分析,指出会计准则国际趋同过程中的一些不足之处,进而提出应立足本国国情、加强会计准则国际趋同的国际交流、完善相应的法律、加强会计从业人员的职业训练等改善方案。
재전구경제일체화적사회배경하,회계준칙적국제추동이성위일충필연적발전추세。연이,국제추동시일개간난적、호동적과정。문장종재무보고신식질량、준칙운용、대기업적영향등방면침대기업회계준칙재아국기업실시적효과진행분석,지출회계준칙국제추동과정중적일사불족지처,진이제출응립족본국국정、가강회계준칙국제추동적국제교류、완선상응적법률、가강회계종업인원적직업훈련등개선방안。
As the social context of global economic integration, international convergence of accounting standards has become an inevi- table trend of development. But international convergence is a difficult, interactive process. The paper analyzes the effect of the implementation of accounting standards for enterprises from the quality of financial reporting, the standards of application, the impact on enter- prise. And this paper indicates some shortages about international convergence of accounting standards, puts forward some practical sug- gestions. The paper also emphasizes national conditions as well as strengthens international exchanges of international convergence of accounting standards, and perfects related law, enhances the vocational training of accounting practitioners.