浅谈金融危机与国际会计准则

东亚六国 90家最大的银行和企业的现行会计实务与国际会计准则存在着差异。这些差异对金融危机造成深刻影响。按照国际会计准则进行的核算和报告对金融危机具有预警作用 ;因此 ,世界各国都应以国际会计准则为基础制定会计规则。建立保证国际会计准则实施机制可从四个方面着手 :各国政府及其有关组织部门是构建此机制的主体 ;会计信息存在的恰当系统是构建此机制的坚实基础 ;国际会计公司是这一机制实施的保障 ;国际财务公司是这一机制实施的检查官

Reflections on the Financial Crisis and International Accounting Standards

It has been found out that there are some differences existing between the current accounting practices undertaken by the 90 biggest banks and enterprises in the 6 east Asian countries and the international accounting standards.These differences made influencial impacts on the financial crisis.The accounting standards have the function of forewarning for the financial crisis.The countries throughout the world should formulate their accounting rules based on international accounting standards.The establishment and guarantee of implementing mechanism of international accounting standards can be carried out in four respects.The government and the relevant organizations of each country should take the principal part in setting up this mechanism.The appropriate system in which accounting information exists is the solid foundation for the mechanism.The international accounting firms are guarantee of implementing the mechanism and the international finance companies are procurators of implementing the mechanism.