会计国际趋同的研究分析

Research and Analysis of International Convergence of Accounting

摘要: 随着经济全球化的发展，出于提高会计信息质量和全球审计及监管的目的，以及为了更好地方便投资者进行投资选择，会计规范国际化的需求越来越迫切。但这个过程也存在一定的困难之处，我国结合当下国内经济环境和企业具体情况，采取了会计国际趋同的目标。

Abstract: With the development of economic globalization, in order to improve the quality of accounting information and the purpose of global audit and supervision, as well as to better facilitate investors to choose investment, the need of accounting standards internationalization becomes more and more urgent. But there are some difficulties during this process. Combining the current domestic economic environment and the specific situation of enterprises, we adopt the goal of accounting international convergence.