The Differences between Chinese Accounting Standards for Business Enterprises and International Financial Reporting Standards as well as the Convergence Strategy Method

作者：Chuanqi Zhang,Xiang Li,Gan Luo

摘要：The continuous development and progress of international economic integration has resulted in the increasing of economic and trade exchanges between various countries.In order to implement a more systematic corporate financial supervision mechanism effectively and adapt to the needs of economic development,it is necessary to clarify corporate accounting standards and international financial reporting standards.The relationship between them are crucial to improve the transparency of financial statements and optimize management levels.This paper analyzes the differences between Chinese business accounting standards and international financial reporting standards as well as discusses the convergence process and convergence strategy methods for reference.

發文機構：Nari Group Corporation Anhui Branch of China Post Group Corporation The Second People’s Hospital of Hefei

關鍵詞：CHINESEBusinessAccountingSTANDARDSInternationalFinancialREPORTINGStandards(IFRS)DifferencesCONVERGENCE

分類號： F20[經濟管理—國民經濟]