中国加入世贸组织后, 中国企业纷纷踏上前往美国上市之路, 但由于我国会计制度在某些事项的规范与上市目的地国家会计准则不一致, 或在某些新兴业务领域方面相对滞后, 致使企业在上市的过程中遇到一些需要予以协调的问题。同时, 相当多的美国企业也在中国投资, 这就要求会计专业人员拓展知识, 掌握先进的会计核算方法, 并有一定的理论基础。在日常业务中, 最主要也是最易为操纵的是在收入和费用方面北京英语口译。

After China’s accession to WTO, Chinese enterprises have been marching towards the US market one after another. However, due to the inconsistency between the accounting standards of China and those of America or due to the relative lagging in some emerging business areas, during the process of getting publicly listed, Chinese enterprises encounter some problems that need coordination. At the same time, many American enterprises also have investments in China, which requires accounting professionals to expand their horizon of knowledge, keep familiar with the advanced accounting methods and build a solid theoretical basis. In routine operations, the most important and also the most easy-to-operate is the income and expense aspect.

回顾中国会计制度的改革, 从20世纪90年代初至今, 我国先后经历了4次较大规模的会计制度改革。最后一次即2006年新会计准则的颁布。每一次的改革都是在经济市场, 经济体制的不断完善下推动的。尤其是2006年的改革, 充分体现了经济全球化背景下我国强烈实施企业规模国际化,“与国际会计准则趋同”和结合中国特点的思想, 体现了会计和经济发展之间的互动的影响翻译公司。

Review of the reform of the accounting system in China shows that since the early 1990s China has experienced four major accounting system reforms. The result of the last reform is the new accounting standards issued in 2006. Each reform was driven by the continuing evolution of the market economy and the economic system. Especially the 2006 reform fully reflects China’s thought of strongly implementing internationalization of corporate sizes, “keeping aligned with international accounting standards” and combining Chinese characteristics under the background of economic globalization and also reflects the interactive impact between accounting and economic development.