文献类型：期刊文献

中文题名：透视国际趋同背景下的欧盟等效会计标准认可

英文题名：The Perspective on the Endorsement of EU Equivalent Accounting Standards in the Context of International Convergence

作者：方拥军[1]

第一作者：方拥军

机构：[1]河南财经学院会计学院

第一机构：河南财经政法大学会计学院

年份：2008

期号：1

起止页码：90-93

中文期刊名：经济经纬

外文期刊名：Economic Survey

收录：国家哲学社会科学学术期刊数据库;北大核心:【北大核心2004】；CSSCI:【CSSCI2008_2009】；

基金：2006年度国家自然科学基金项目“会计规范全球协调与趋同中的根本性问题研究”(项目编号:70672115)的阶段性成果

语种：中文

中文关键词：欧盟会计准则;国际趋同;等效会计标准;认可机制;等效候选国

外文关键词：accounting standards of EU ; international convergence ; equivalent accounting standards ; endorsement mechanism ; candidate country for equivalence

摘要：欧盟坚持等效的理念并积极推行"等效会计标准"认可,是基于自身利益考虑和会计准则国际趋同的实际情况做出的理性选择。欧盟已经把美国、日本和加拿大三国列作等效会计标准候选国。我国内地与香港会计准则实现等效有利于今后与欧盟、美国等国家和地区开展会计准则等效工作。我国应坚持"趋同是第一步,等效才是目标"的理念,积极推进我国会计准则国际等效,并力争早日成为欧盟的第四个等效标准候选国家。
EU perseveres in the notion of equivalence and carries out the endorsement of ＂equivalent accounting standards＂, which is a rational choice based on the consideration of its own benefit and the fact of international convergence of accounting standards. EU has already regarded the United States, Japan and Canada as the candidate countries for equivalent accounting standards. The equivalence of the accounting standards of inland China and Hong Kong is beneficial to the accounting standard equivalence with EU, the United States and other countries and regions later. China should adhere to the idea that ＂convergence is the first step, equivalence is the goal＂, promote actively the international equivalence of China＇ s of accounting standards, and strive to become the EU＇ s fourth candidate country for equivalent accounting standards.