CAJ | 학술논문

会计标准国际化是经济全球化、资本市场国际化的内在要求,是会计国际化发展的必然趋势.中国在缩小与国际会计准则差异方面已经取得了重大进展,但是在一些具体业务处理上仍然存在着明显差异.对准则间现存的差异应合理区分、谨慎对待,并根据造成差异原因采取不同的趋同策略,既不可因此就盲目否定国际会计标准的适用性,也不能为消除差异放弃制定本国会计标准.
회계표준국제화시경제전구화、자본시장국제화적내재요구,시회계국제화발전적필연추세.중국재축소여국제회계준칙차이방면이경취득료중대진전,단시재일사구체업무처리상잉연존재착명현차이.대준칙간현존적차이응합리구분、근신대대,병근거조성차이원인채취불동적추동책략,기불가인차취맹목부정국제회계표준적괄용성,야불능위소제차이방기제정본국회계표준.
At present, it is an internal demand and an inevitable tend of global economics and of capital market that Accounting Standards in different countries must be harmonized with one another. China has made important progresses in reducing the differences with Accounting Standards. However, the obvious differences still existing should be classified and dealt with cautiously by adopting appropriate strategies. To negate blindly the International Accounting Standards, or to Eve up China＇s Accounting Standards are neither applicable.