请教高人帮忙翻译下论文的摘要。谢谢

来源：百度知道 编辑：UC知道 时间：2024/06/02 19:59:45
自1997年以来,我国已经制定并陆续颁布了38项具体会计准则,对于规范我国会计秩序和会计工作起到了积极的作用。新准则体系强化了为投资者和公众提供决策有用的会计信息的新理念，实现了与国际惯例的趋同，首次构建了比较完整的有机统一体系，并为改进国际财务报告准则提供了有益借鉴，实现了我国准则建设新的跨越和突破。笔者对新旧会计准则进行比较分析，新会计准则有助于我国企业向国际投资者提供具有国际可比性、更为可靠和透明的财务报告信息，从而更好地融入全球经济和国际资本市场，有效降低融资成本和提高融资能力。同时对我国会计准则的国际化的分析，使会计准则更规范化，确保会计信息的相关性与可靠性，以此加强国际经济合作和竞争，促进我国企业全球化发展和参与全球化竞争的进程。从而做出会计准则的发展趋势预测。（
关键字：具体会计准则，重要变化，国际化

Since 1997, China has gradually formulated and promulgated the 38 specific accounting standards, norms of accounting and accounting order played a positive role. New guidelines to strengthen the system for investors and the public decision-making useful accounting information of new ideas, to achieve a convergence with international practices, the first time established a relatively complete system of the organic unity, and to improve the international financial reporting standards provide a useful reference And achieve our criteria for building a new leap forward and breakthrough. The author of the new accounting standards for comparative analysis, the new accounting standards will help Chinese enterprises to international investors to provide internationally comparable, more reliable and transparent financial reporting information, in order to better integrate into the global economy and international capital markets, effective Lower financing costs and improve the financing capac