国际会计协调

国际会计协调化是一个富有弹性的动态概念。

International accounting harmonization is quite an elastic and dynamic concept .

中国对于国际会计协调的基本态度与所面临的问题

China 's Basis Attitude on International Accounting Harmonization and Issues Faced

中国已经加入了WTO，这对中国的经济来说既是机会也是挑战，随着全球经济一体化和国际会计协调化，原始的成本性态分析已经跟不上经济的飞速发展及要求。

China has already entered WTO , which is both opportunity and challenge for Chinese economy .

因此，国际会计协调已成为必然选择。

Thus , international accounting coordination has become an inevitable tendency .

关于国际会计协调若干问题的思考

Thinking of Some Problems about International Accounting Coordination

我国近年来一直关注着国际会计协调和趋同的新发展态势，并开展了与国际会计准则趋同的一系列行动。

In recent years , the development and convergence of international accounting have been paid attention in country and a series of actions about the convergence of international accounting has been taken .

按国际会计准则协调后的会计信息是否具有额外的信息含量，是否对投资者更具决策有用性？

Have extra information content the earnings reconciled under International Accounting standards , and does it have more decision usefulness to the investor ?

改革开放以来，我国一直致力于建立一种适合市场经济的会计体制，并加强与国际会计惯例的协调。

Since China adopted an " open-door " policy , a great deal of effort has been made to move toward a market oriented accounting system and consistency with international accounting conventions .

为了更好地规范会计工作，实现与国际会计惯例的充分协调，有必要考虑我国经济与企业发展的实际情况，构建中国的会计标准体系。

In order to standardize accounting work and coordinate fully it with international accounting rules , it is necessary to consider China 's practical situation of development of economy and enterprises to construct China 's accounting standard system .

回顾了国内外有关学者对国际会计研究领域的划分，指出国际会计的研究领域主要包括国际比较会计、国际会计协调和跨国营运业务会计三大方面。

This paper reviews the classification of the research fields of the international accounting made by related Chinese and foreign scholars , and points out that the research fields of the international accounting should include the international comparative accounting , the international accounting harmonization and the transnational business accounting .

随着会计准则的国际化和中国加入WTO，国际社会对中国会计将提出更高的要求，在这种形势下，进一步深化会计改革，加快与国际会计惯例的协调已是大势所趋。

There are higher requirements on accounting in China with internationalization of accounting standards and the entering of WTO of China . Under this situation , it is the great trend for us to deepen the reform of accounting and fasten the coordination with the international counting practice .