我国会计与国际会计的协调王建科，周计光１９９３年，以“两则”的颁布为主要内容的我国会计制度改革，引进了世界各国盛行的基本理论体系，初步实现了我国会计与国际会计惯例的接轨。那么，我国会计是否已基本符合国际会计惯例，实现了与国际会计的协调？本文针对这一问... China’s accounting and international accounting coordination Wang Jianke, Zhou Jiguang In 1993, with the promulgation of the “two” as the main content of China’s accounting system reform, the introduction of the basic theoretical system prevailing in the world, the initial realization of our accounting and international accounting practices Connect. So, our accounting has been basically in line with international accounting practices, with the international accounting to achieve coordination? This article is for this question ...