本文選題：國(guó)際會(huì)計(jì) + 中國(guó)會(huì)計(jì)��； 參考：《會(huì)計(jì)之友》2014年23期

【摘要】：隨著資本市場(chǎng)持續(xù)發(fā)展,對(duì)外開放程度不斷加深,各國(guó)為增加財(cái)務(wù)會(huì)計(jì)報(bào)告的可理解性和可比性,都不約而同地在會(huì)計(jì)準(zhǔn)則及慣例方面走向趨同。我國(guó)會(huì)計(jì)國(guó)際化進(jìn)程相對(duì)滯后,在準(zhǔn)則和慣例等方面仍與國(guó)際上存在諸多差異,這些差異令財(cái)務(wù)信息的透明度及可比性大幅降低。文章在全球會(huì)計(jì)趨同背景下,根據(jù)中國(guó)會(huì)計(jì)規(guī)范與實(shí)務(wù)體系發(fā)展的現(xiàn)實(shí)情況及制約因素,在構(gòu)建市場(chǎng)機(jī)制為導(dǎo)向的財(cái)務(wù)概念框架、完善會(huì)計(jì)準(zhǔn)則執(zhí)行機(jī)制、培養(yǎng)國(guó)際型會(huì)計(jì)從業(yè)人員等方面提出了促進(jìn)我國(guó)會(huì)計(jì)國(guó)際協(xié)調(diào)的有效手段。
[Abstract]:With the continuous development of the capital market and the deepening of the degree of opening to the outside world, in order to increase the comprehensibility and comparability of financial accounting reports, all countries are converging in accounting standards and practices.The process of accounting internationalization in China is lagging behind, and there are still many differences between China and other countries in standards and practices. These differences greatly reduce the transparency and comparability of financial information.Under the background of global accounting convergence, according to the current situation and restrictive factors of the development of Chinese accounting standard and practice system, this paper constructs a market-oriented financial conceptual framework and consummates the accounting standard enforcement mechanism.The effective means to promote the international coordination of accounting in China are put forward in the aspects of training international accounting practitioners and so on.
【作者單位】： 東莞理工學(xué)院城市學(xué)院;
【分類號(hào)】：F233

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