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来源：百度知道 编辑：UC知道 时间：2024/06/28 14:45:49
改革开放以来，中国的会计改革进程都是朝着国际会计准则的大方向迈进的，为
了适应中国经济发展对会计信息多元化的需要，中国发布并实施了新的会计准则
，新会计准则诸多方面体现了国际化趋势，但与国际会计准则相比较，还存在着
缺陷，本文主要针对我国会计准则国际化的动因和存在的缺陷进行了分析说明。
通过分析和举例我们了解会计准则失效的原因，从而得出要建立一个与国际融合
的财务准则体系任重道远。
Since the reform and open policy, China's accountant the reform process has been makes great strides forward toward the international accounting standards general orientation, is adapted the Chinese economic development to the accounting information multiplication need, China issues and has implemented new accounting standards , new accounting standards many aspects have manifested the internationalization tendency, but compares with the international accounting standards, but also has the flaw, this article mainly aims at our country accounting standards internationalization the agent and the existence flaw has carried on analysis showing. through analyzes and gives an example we to understand the accounting standards expire reason, thus obtains must establish one with international to fuse the financial criterion system to have heavy responsibilities
Since reform and opening up the process of China's accounting reform towards international accounting standards are th