中澳财务报告准则的比较、分析与借鉴

经济全球化必然带来会计的国际化。国际贸易中交易双方需要寻找信息交流障碍较小的会计语言，相应的产生了会计准则的国际协调问题。我国新发布的企业会计准则，目的在于加强与国际会计准则的接轨。通过对比中澳两国财务报表列报和财务报告附注，对我国会计准则与国际财务报告准则对比中应吸收借鉴或保留特色的部分加以讨论。

Comparison, Analysis and Lesson of Sino-Australia Financial Report

Economic globalization must bring in internationalization of accounting. Two sides of business in international trade need to find out accounting language with little information exchange obstacle, accordingly brought in interna- tional adjustment of accounting norms. The enterprise accounting standard issued in China recently, is aimed at easy to link to international accounting standard. Through contrasting Sino Australia financial report list and appendix, discussed the lessons or remained part in contrasting our accounting norms and international financing report.