中国与国际会计准则比较研究
本站原创 论文中文摘要：2006年2月,中华人民共和国财政部颁布了新白勺企业会计准则基本准则及38项具体准则。并于2007年1月1日起在上市公司范围内施行,鼓励其它企业执行。会计作为一门国际性白勺商业语言,会计白勺国际协调、会计准则白勺国际化成了中国不容回避白勺重要课题。本文选择部分先进国家及地区白勺会计准则趋同形势并进行了研究和分析,同时对目前中国白勺会计准则趋同形势进行了阐述,并分析了中国会计准则同国际会计准则产生差异白勺背景及原因。通过比较研究得出中国会计准则白勺国际趋同是不可避免白勺,中国应积极地向国际会计准则趋同。面对趋同,为保证适应中国特色社会主义建设,在向国际会计准则趋同白勺同时,保持中国会计准则白勺中国特色是必要白勺,也是恰当白勺。本文还对中国会计准则发展白勺路径选择和建设高质量会计准则提供了参考建议
Abstract（英文摘要）：www.328tibet.cn Along with the further development of the world economic integration and the continuous process of the international capital market globalization and the Chinese domestic innovation, Chinese accounting theory has been making progress and gradually been improved. In order to specify accounting information furthermore and reflect various complex business transactions more objectively, the Ministry of Finance of P.R.C has promulgated a new set of accounting standards for enterprises, basic rules and another thirty-eight specific standards in 2006, February; and it has been put into practice in the scope of listed companies and encourages other business organizations to comply with since the first January, 2007.And also it is also another milestone in Chinese accounting environment, which will be beneficial to the transition of Chinese economy to a better mode. And it will also effectively protect the investors’information inquiry rights, able to help the social public conclude rational decisions. It is a hot discussion theme for the comparison study between the CAS and the IAS in Chinese accounting academic theory environment. As an international business language, it is an inevitable program for the international accounting coordination and the accounting rule’s globalization.This thesis studies and analyzes the integration tendency by selecting certain accounting standards in some advanced countries and regions and expatiates the current Chinese accounting standards integration tendency, also with the background and reason for the difference between the Chinese and the international accounting standards. And furthermore, it also tries to offer certain reference proposals about the Chinese accounting standards development modes and the construction of accounting standard with high quality.Therefore this thesis consists of five parts as it follows:In the introduction part, this thesis introduces relative research fruits at home and abroad from the aspect of background and significance of this thesis, putting forward the general proposal inspiration and basic outline of this thesis, which in the end pes the basis for the whole passage. And at the same time, this thesis points out the defects and some questions the writer needs to study continuously.In part two, the writer tries to discuss the concept of accounting standards and respectively introduces the history about the Chinese accounting standards development, also about the international accounting standard development and reconstruction, preparing the ground for the following part.And in the part three, based on the current international accounting standard integration tendency, for which the thesis has an analysis by selecting some developed countries and regions and discuss the present accounting standard integration tendency in China. In this portion, it concludes that there is a necessity for the accounting standard unification. So by referring to the difference between the Chinese and international accounting standards, it actually aims to search for the key to keep its own characteristics of Chinese accounting standards, the purpose of which is to serve the sociali with Chinese specialty in the light of global accounting integration tendency.In part four the writer tries to make a general comparison between the Chinese and international accounting standard integration tendency. It endeors to represent the difference and factor from the level of system and conception structure. And the difference is the focus of this part.In part five, according to the factors which triggered the difference between the Chinese and international accounting standards, and on the basis of the Chinese and international accounting integration tendency, this thesis brings out the intending Chinese accounting standards development pement choice and bring forward the suggestions for the construction of accounting standard with high quality. The conclusion of this thesis is that it is almost inevitable for the integration of the Chinese and international accounting standards and China is to unify itself with the international accounting standard actively. And at the same time, in order to secure it to suit itself to the sociali construction with Chinese characteristics and to be integrated into the international accounting standard, it is also necessary and proper to maintain its own specialty in Chinese accounting standards. In the end, the writer points out the defect and the following questions in this thesis.
论文关键词： 中国会计准则；国际会计准则；趋同；比较；路径选择；建议；
Key words（英文摘要）：www.328tibet.cn CAS；IAS；Convergence；Comparison；Path’s Selection；suggestions；
Abstract（英文摘要）：www.328tibet.cn Along with the further development of the world economic integration and the continuous process of the international capital market globalization and the Chinese domestic innovation, Chinese accounting theory has been making progress and gradually been improved. In order to specify accounting information furthermore and reflect various complex business transactions more objectively, the Ministry of Finance of P.R.C has promulgated a new set of accounting standards for enterprises, basic rules and another thirty-eight specific standards in 2006, February; and it has been put into practice in the scope of listed companies and encourages other business organizations to comply with since the first January, 2007.And also it is also another milestone in Chinese accounting environment, which will be beneficial to the transition of Chinese economy to a better mode. And it will also effectively protect the investors’information inquiry rights, able to help the social public conclude rational decisions. It is a hot discussion theme for the comparison study between the CAS and the IAS in Chinese accounting academic theory environment. As an international business language, it is an inevitable program for the international accounting coordination and the accounting rule’s globalization.This thesis studies and analyzes the integration tendency by selecting certain accounting standards in some advanced countries and regions and expatiates the current Chinese accounting standards integration tendency, also with the background and reason for the difference between the Chinese and the international accounting standards. And furthermore, it also tries to offer certain reference proposals about the Chinese accounting standards development modes and the construction of accounting standard with high quality.Therefore this thesis consists of five parts as it follows:In the introduction part, this thesis introduces relative research fruits at home and abroad from the aspect of background and significance of this thesis, putting forward the general proposal inspiration and basic outline of this thesis, which in the end pes the basis for the whole passage. And at the same time, this thesis points out the defects and some questions the writer needs to study continuously.In part two, the writer tries to discuss the concept of accounting standards and respectively introduces the history about the Chinese accounting standards development, also about the international accounting standard development and reconstruction, preparing the ground for the following part.And in the part three, based on the current international accounting standard integration tendency, for which the thesis has an analysis by selecting some developed countries and regions and discuss the present accounting standard integration tendency in China. In this portion, it concludes that there is a necessity for the accounting standard unification. So by referring to the difference between the Chinese and international accounting standards, it actually aims to search for the key to keep its own characteristics of Chinese accounting standards, the purpose of which is to serve the sociali with Chinese specialty in the light of global accounting integration tendency.In part four the writer tries to make a general comparison between the Chinese and international accounting standard integration tendency. It endeors to represent the difference and factor from the level of system and conception structure. And the difference is the focus of this part.In part five, according to the factors which triggered the difference between the Chinese and international accounting standards, and on the basis of the Chinese and international accounting integration tendency, this thesis brings out the intending Chinese accounting standards development pement choice and bring forward the suggestions for the construction of accounting standard with high quality. The conclusion of this thesis is that it is almost inevitable for the integration of the Chinese and international accounting standards and China is to unify itself with the international accounting standard actively. And at the same time, in order to secure it to suit itself to the sociali construction with Chinese characteristics and to be integrated into the international accounting standard, it is also necessary and proper to maintain its own specialty in Chinese accounting standards. In the end, the writer points out the defect and the following questions in this thesis.
论文关键词： 中国会计准则；国际会计准则；趋同；比较；路径选择；建议；
Key words（英文摘要）：www.328tibet.cn CAS；IAS；Convergence；Comparison；Path’s Selection；suggestions；