本文的研究结果支持我国正在进行的会计准则国际化。
The evidence in this study supports the on-going process of international harmonization of accounting standards.
加入WTO将使我国经济环境发生重大变化，我国必须加大会计准则国际化进程。
China's entering WTO will bring great changes to the economic environment of China. We must quicken the process of internationalizing accounting principles.
因此，对证券市场与会计准则国际化不足的研究有着迫切的现实意义和深远的理论意义。
Thus, there is urgent realistic meaning and profound theoretical meaning in the research of securities market and the internationalization of accounting standards.
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