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国内会计准则与国际准则趋同步骤（Domestic and international accounting standards convergence step）.doc

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国内会计准则与国际准则趋同步骤（Domestic and international accounting standards convergence step）

国内会计准则与国际准则趋同步骤（Domestic and international accounting standards convergence step） Finance [2010]10 The international convergence of accounting standards is a national economic development and the inevitable choice to adapt to economic globalization. Chinese enterprise accounting standards in 2005 to achieve convergence with international financial reporting standards. In 2008 the international financial crisis, the group of twenty (G20) summit, the Financial Stability Board (FSB) initiative high quality building the accounting standards to improve the transparency of accounting information, the importance of accounting standards mentioned hitherto unknown height. The international accounting standards board (IASB) as the development mechanism of international financial reporting standards, adopted a series of important measures to improve the quality of accounting standards. Under this background, China response G20 and FSB initiative, China issued enterprise accounting standards and international financial reporting standards convergence road map on the existing basis, aims to realize the continued convergence of Chinese enterprise accounting standards and international financial reporting standards. A China, enterprise accounting standards have achieved convergence with international financial reporting standards In 2005, the Ministry of finance to China based on a comprehensive summary of the experience of the accounting reform for many years, concentrate on to develop complete accounting standards system. In the meantime, IASB has sent experts and the accounting department of the Ministry of finance team. In November 8, 2005, Chinese Accounting Standards Committee (CASC) signed a joint statement and IASB pointed out that accounting standards system Chinese formulation, achieve convergence with international financial reporting standards. At the same time, IASB confirmed some accounting problems China special situation and environment, involving the disclosure of