我国企业会计准则国际趋同历程、最新进展与启示

The Accounting Standard for Enterprises in China: International Convergence Process, Latest Progress and Enlightenment

中文关键词:  经济全球化  会计准则  国际趋同  国际财务报告准则

英文关键词:economic globalization  accounting standards  international convergence  International Financial Reporting Standards (IFRS)

中文摘要:

      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。

英文摘要:

      With the fast pace of world economic integration and capital flow globalization, international convergence of accounting 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 standard 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.