國際會計作文

TheconvergenceofChinaGAAPtowardsWiththeacceleratedpaceofeconomicglobalization,thedevelopmentofglobalaccountingstandardswithInternationalAccountingissuesbecomeacentraltopicofthefield.Economicglobalizationhasasanindisputablefact,isoncontemporaryinternationaleconomicrelationsandnationaleconomicactivityincreasinglyprofoundimpact,butasacommonlanguageofinternationalbusinessaccountingandeconomicconduct,oneisboundtotheinternationalaccountingstandardsoftheconvergenceoftheroad.IFRSisintheglobaleconomy,thecapitalmarketsinthecontextofrapidglobalization,inordertofacilitateforeignenterprisesfinancing,capitaloperationandoperationalcooperationandgraduallydevelopedtoproducetogether.EspeciallysincetheInternationalAccountingStandardsBoarddevelop"coreaccountingstandards",theinternationalconvergenceofaccountingstandardssignificantlyspeedingup,moreandmorecountriesareaccountingstandard-settingbodieswithapositiveattitudetoparticipateinthedevelopmentofInternationalFinancialReportingStandardswhich,Chinaasanimportantpartoftheworldeconomy,shouldalsobeactivelyinvolvedintheprocessofinternationalizationofaccountingstandardsinthepast.February15,2006,theMinistryofFinancereleasedthenewaccountingstandards,whichmarkedChina'saccountingstandardsachievedwiththeInternationalFinancialReportingStandardssubstantiveconvergence.Internationalconvergenceofaccountingisaprocess,notovernight.Thisprocessisbasedontheneedtocommunicateconstantlybecoordinatedtoreducedifferencesinnationalaccountingpractices,promotenationalcomparabilityofaccountinginformation.Ontheinternationalconvergenceofaccountingcanbeunderstoodintwoways:First,theresultofthatistheresultofinternationalconvergenceofaccountingstandardscomparablenationalaccountingenhancements;twoprocesstheoryisthatinternationalconvergenceofaccountingstandardsisanarrownationalaccountingdifferences,enhancecomparableprocess.Butconvergencedoesnotmeanthesameasaprocessofconvergence,convergenceisaninteractive,whichincludesanumberofcoordinatedsetofstates.Internationalconvergenceofaccountingcanbedividedintoformalandsubstantiveconvergence.Convergencereferstotheformalconvergenceofaccountingstandards.Chinainternationalconvergenceofaccountingmainlyincludestwoaspects:First,theinternationalconvergenceofaccountingstandards,namelyintheformulation,revisionandimproveaccountingstandardsintheprocessoffullydrawinternationalpractice,reflectingtheinternationalaccountingpractices,undertheguidanceoftheAccountingStandardsAccountingInformationableinthecomparableandeffective,whichinthenewaccountingstandardsissuedbytheMinistryofFinanceisalreadyfullyreflected;Second,theinternationalconvergenceofaccountingpracticesthatenterprisesinthemanagementprocess,shouldadoptinternationalaccountingtreatmentofadvancedmethodstoimprovebusinessefficiency,adapttointernationalcompetition.Inbothcases,theinternationalconvergenceofaccountingstandardsatthecoreposition,becauseitisconnectedtoaccountingtheoryandaccountingpracticeimportantintermediary,reflectingthedevelopmentofacountry'sinternationalconvergenceofaccountingdegree.Generallyspeaking,acountryaccountingstandardsinthestructure,system,method,andcontentspecificationswhetherconvergencewithinternationalaccountingstandards,theaccountingisanimportantfactorininternationaldemand,therefore,theinternationalconvergenceofaccountingstandardsisthecoreofinternationalconvergenceofaccounting.Intheprocessofinternationalconvergenceofaccountinginanefforttomakeouraccountingstandardsandinternationalaccountingstandardscoordinatedfusionofgreatsignificance.ChineseAccountingStandardsandInternationalAccountingStandardsCoordinationhasmadepositiveprogressintheinternationalconvergenceofaccountingpractices,buttherearestillsomeproblems,needstobepromotedandstrengthened.Weadvocateinternationalrules,andnottoputthingssimplyadoptWestern"ism"type.Admittedly,manydifferencesexistbetweenChina'saccountingstandardsandinternationalaccountingstandards.WeshouldfullydrawonInternationalFinancialReportingStandardsandotherwidelyacceptedstandards,butalsobasedonnationalconditions,takeandgivefullconsiderationtoourcurrentpolitical,economic,andculturalenvironments.Therefore,China'saccountingstandardsfromtheprojectname,thesystemintothecontent,notnecessarilywiththeInternationalFinancialReportingStandardsprojectcorrespondence.Thatrepresentsprogressinthedirectionofconvergence.Notequaltothesame.OnlytryingtomakeAccountingStandardsandInternationalFinancialReportingStandardscoordinatedorconsistent,trulyforeignthingsserveSummary,inthecontextofeconomicglobalization,theinternationalconvergenceofaccountingstandardsisnotonlynecessary,butalsothegeneraltrend.Onbasethecontentofthesystemimplementedontheinternationalconvergenceofaccountingstandards,butChina'scurrentaccountingenvironmentinwhichthereisacleardifferencewithWesterncountries,theimpactofinternat