我国企业会计准则国际趋同研究摘 要 会计作为国际通用的商业语言，在经济全球化和国际资本流动中起着和桥梁纽带作用，企业会计准则国际趋同有利于发挥会计在经济全球化中的作用。尤其在 2008 年金融危机后，为了早日实现经济复苏，实现资本在全球资本市场上的最优化配置，各国加紧了对会计准则制定，积极推动会计准则的国际趋同。改革开放以来，我国企业会计准则国际趋同取得了显著成效，中国企业会计准则努力实现与国际财务报告准则的趋同，并与有关国际资本市场会计准则实现了等效，这顺应了我国市场经济发展和扩大对外开放的需要。但是，我国企业会计准则国际趋同进程中仍存在一些值得探讨的问题。本文介绍了会计准则国际趋同的相关概念，阐述了我国会计准则国际趋同的历史进程及其必要性，分析了目前我国企业会计准则国际趋同进程中存在的问题，并提出完善我国企业会计准则国际趋同的对策。关键词：会计准则，国际趋同，经济全球化，国际会计准则International convergence of accounting standards for enterprises in our countryABSTRACT Accounting as an international business language, and plays a role of bridge in economic globalization and international capital flows, international convergence of accounting standards for enterprises is conducive to play the role of accounting in economic globalization. Especially in 2008 after the financial crisis, in order to achieve economic recovery, optimize the allocation of capital in the global capital markets, countries to develop the accounting standards, and actively promote the international convergence of accounting standards. Since the reform and opening up, China's international convergence of accounting standards for enterprises have achieved remarkable results, Chinese accounting standards for enterprises to achieve convergence with international financial reporting standards, and achieve the equivalent with the relevant international capital market accounting standards, which conforms to the development of China's market economy and the need...
