我国企业价值评估准则与国际评估准则的趋同现状及进程分析

Abstract

我国会计准则与IFRSs趋同的实现,预示了我国评估准则国际趋同的发展趋势。本文在比较我国与国际企业价值评估准则异同的基础上,分析了我国与国际评估准则体系的现状及其差距,进而展望我国评估准则完善的空间即其国际趋同的进程。

The reality of the convergence of Chinese accounting standards with IFRS' predicts the convergence of Chinese valuation standards with the International Valuation Standards. This article, based on a specific comparison of Chinese and international business valuation standards, gives a brief analysis of the distinction between Chinese valuation standards and the International Valuation Standards, which indicates both the broad development room for Chinese valuation standards and its international convergence directions.