摘要
2006年我国企业会计准则的颁布使我国企业会计准则体系基本实现了与国际财务报告准则体系的趋同。与此同时,我国财务报告体系也日趋完善。然而,我国现行财务报告体系依然存在一些局限性,因此,必须结合经济环境的变化,在重思我国财务报告体系改进的新发展基础上,完善我国财务报告体系。
Since Ministry of Finance issued the revised Accounting Standards in 2006, Accounting Standards in China has basically achieved convergence with International Financial Reporting Standards system. Meanwhile, financial reporting system in China is increasingly being improved. However, there are still some flaws in the existing financial reporting system. Therefore, combined with changes in the economic environment, we must improve the financial reporting system based on the re-thinking of the latest developments in improving financial reporting system.
出处
《财务与金融》
北大核心
2011年第5期21-26,共6页
Accounting and Finance
基金
国家自然科学基金项目(71072166)
关键词
财务报告体系
国际趋同
改进
Financial Reporting System
International Convergence
hnprovement
