会计国际协调已成为理论界和实务界关注的焦点问题。
International accounting harmonization has become the focus of the theoretical and practical issues.
国内学术界对会计国际协调的动因、状况、效果研究都较多。
There are many researches on its causes, conditions, and effect.
会计国际协调是国内外讨论较多的问题，是会计国际化的过程。
The harmonization of accounting is a topic which is issued all over the world.
会计国际协调的目的是增进会计信息的可比性，以便于国际经济的交往。
The intent of accounting harmonization is to improve the comparability of accounting information and to enhance the international business.
我国作为国际经济活动的参与者，也积极加入到会计国际协调的行列中来。
As a participant of international business, our country actively harmonize the accounting standards of our country.
指出了会计国际协调的本质和原则，明确了会计国际协调的内容主要是国际会计准则。
It explores the nature and principles of international harmonization of accounting, and regards IAS as focal content of international harmonization of accounting. The...
指出了会计国际协调的本质和原则，明确了会计国际协调的内容主要是国际会计准则。
It explores the nature and principles of international harmonization of accounting, and regards IAS as focal content of international harmonization of accounting. The author has come to a co...
国际会计协调化是一个富有弹性的动态概念。
International accounting harmonization is quite an elastic and dynamic concept.
因此，国际会计协调已成为必然选择。
Thus, international accounting coordination has become an inevitable tendency.
会计协调，作为国际会计的重要组成部分，正日益受到各国会计界的关注和重视。
Accounting coordination, as an important part of international accounting, has gotten more attention in accounting area of every country.
但新的会计准则体系仍存在会计准则与相关经济法规不协调、会计准则的国际化程度较低等问题。
But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws, the lower internationalization degree of accounting standards.
当前，全球会计国际化进程从协调阶段逐渐步入了趋同阶段。
At present, the global accounting internationalization process has stepped into a convergent stage from the coordination stage gradually.
会计国际化协调是各国在全球范围内推行统一会计标准的过程。
Harmonization of accounting internationalization is a process that the countries push uniform accounting standards throughout the world.
本文分析了形成这种迫切性的原因以及促进国际协调所遇到的阻力，阐述了我国参与国际会计协调的思路。
The article analyzes the reasons and the obstacles, and expounds the route that our country takes part in the international accounting harmonization.
随着保险公司国际化经营程度的不断提高，保险会计准则国际协调已成为我国保险会计准则建设中不可回避的重要问题。
With the development of multinational insurers, the international coordination of Insurance Accounting Standards has become an unavoidable part in setting up China Insurance Accounting Standards.
通过本文的研究，可以检验新会计准则国际协调的效果，为会计准则国际化进程的实践问题提供经验证据。
Through this study, new accounting standards can test the effectiveness of international coordination, international accounting standards for the practice of the process to provide empirical evidence.
这些研究将对国际财务会计准则的协调以及中国会计准则的修订和完善具有积极的借鉴意义。
The research of this thesis will be significant, to some extent, for the international accounting harmonization and the Chinese GAAP revision and consummation.
本文认为，国际会计准则委员会制定的核心准则的应用前景是光明的，但是国际会计准则在各国的协调历程则是长期的。
The co authors hold the view that the application of the core standards set by the International Accounting standard Board has a bright future...
文章在会计准则国际协调效果文献综述的基础上，界定了本文的国际协调和国际协调效果的概念。
Based on the literature summarization and commentation, this dissertation definite the concept of the international harmonization and the effect of international harmonization.
文章在会计准则国际协调效果文献综述的基础上，界定了本文的国际协调和国际协调效果的概念。
Based on the literature summarization and commentation, this dissertation definite the concept of the international harmonization and the effect of international harmonization.
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