CAJ | 학술논문

随着世界经济一体化和资本流动全球化进程的加快，企业会计准则的国际趋同成为全球趋势。我国企业会计准则建设及其国际趋同经历了1992年发布“两则两制”，2006年建成企业会计准则体系，国际金融危机后保持会计准则持续国际趋同等几个阶段，对我国经济改革开放发挥了重要作用。目前，我国正根据国际财务报告准则的最新变化修订完善我国企业会计准则体系。我国企业会计准则国际趋同的经验与启示值得研究与重视。
수착세계경제일체화화자본류동전구화진정적가쾌，기업회계준칙적국제추동성위전구추세。아국기업회계준칙건설급기국제추동경력료1992년발포“량칙량제”，2006년건성기업회계준칙체계，국제금융위궤후보지회계준칙지속국제추동등궤개계단，대아국경제개혁개방발휘료중요작용。목전，아국정근거국제재무보고준칙적최신변화수정완선아국기업회계준칙체계。아국기업회계준칙국제추동적경험여계시치득연구여중시。
With the fast pace of world economic integration and capital flow globalization, international convergence of ac- counting standards for enterprises has become a global trend. In the standard establishment and international convergence, the accounting standards for enterprises in China has experienced several stages including the ＂2 Regulations and 2 Systems＂ issued in 1992, enterprise accounting standard system established in 2006 and continuous international convergence of accounting stand- ard after international financial crisis, which has played important roles in China＇ s economic reform and opening up. Now, China is to revise and consummate its enterprise accounting standard system according to the latest changes in International Financial Reporting Standards （IFRS）. China＇ s experiences and enlightenment in international convergence of accounting standards for enterprises are worth the research and attention.