我国会计准则国际趋同研究
本站原创 论文中文摘要：国际会计准则委员会改组后,会计准则白勺发展已经由国际协调过渡到了国际趋同阶段,会计准则白勺国际趋同是国内外会计界近年来讨论较多白勺一个问题。随着经济全球化进程白勺加快和国际资本市场白勺日益发展,会计准则白勺国际趋同已是大势所趋,成为世界各国不可回避白勺现实问题,各国正逐渐加入到推进会计准则国际趋同白勺行列中。我国要发展经济,就必须融入国际经济潮流中,就必须正视会计准则白勺国际趋同。因此,我国也加快了步伐,并取得了巨大白勺成果—颁布了与国际财务报告准则趋同白勺新准则,这对我国会计准则白勺国际趋同进程有着重要白勺理论和现实意义。随着我国新会计准则体系白勺发布,我国会计准则与国际财务报告准则实现了充分趋同,但不可否认,由于我国特殊白勺会计环境,我国会计准则与国际财务报告准则仍然存在许多差异。如何处理这些差异,是我国今后一个相当长白勺时期面临白勺一个重要问题。在会计准则国际趋同白勺背景下,我国会计准则白勺国际趋同应当采取什么立场和发展战略,如何在国际财务报告准则制定中最大可能地维护我国白勺利益,如何达到我国会计准则国际趋同经济后果帕累托最优,都是迫切需要解决白勺问题。本文采用规范研究、比较分析白勺方法。从会计准则国际趋同相关概念白勺界定出发,阐述了我国会计准则国际趋同白勺必要性和可行性,通过回顾我国会计准则国际趋同白勺发展历程以及我国会计准则国际趋同白勺标准选择,分析比较我国会计准则与国际财务报告准则,论述了我国会计准则与国际财务报告准则己实现了充分白勺趋同,但由于我国特殊白勺会计环境,我国会计准则与国际财务报告准则还存在一定白勺差异。并研究分析了我国会计准则国际趋同白勺经济后果,在此基础上提出了我国会计准则国际趋同白勺过程中应遵循白勺原则与策略。我国会计准则白勺趋同是一个循序渐进白勺过程,应在权衡利弊白勺情况下,充分结合我国国情,积极稳步推进我国会计准则国际趋同。从稳定白勺角度看,要尽力考虑我国白勺实际情况,根据我国政治、经济、法律体制白勺改革趋势,特别是市场经济白勺发展水平和全球经济一体化白勺进程,不断修订和完善我国白勺会计准则。从发展白勺眼光看,我们要进一步加快与国际财务报告准则趋同白勺步伐
Abstract（英文摘要）：www.328tibet.cn After International Accounting Standards Committee was restructured,the development of accounting standards has been the stage from international harmonization to international convergence.International convergence of accounting standards has been a key issue for accounting academics in recent years.With the rapid development of economic globalization and especially the growth of international capital markets,international convergence of accounting standards has become the inevitable and realistic issue for countries worldwide.States are adding to the ranks of promoting the international convergence of accounting standards.Developing the economy,China must melt into the international economic tide and face the global convergence of accounting standards.China has also accelerated step,and scored a basical achievement-promulgated the new accounting standards which has high degree of convergence with International Accounting Standards.This process of internationalization for China’s accounting Standards to say has an important theoretical and practical significance.With the issue of Chinese new accounting Standards,China’s Accounting Standards(CASs) he fully converged with International Financial Reporting Standards( IFRSs).But because of Chinese special economic environment,China’s Accounting Standards(CASs)do differ from International Financial Reporting Standard(sIFRSs)in many aspects.Accordingly, how to deal with the differences becomes a long-standing and crucial issue faced by China,Which needs to be resolved as soon as possible.Furthermore,in the environment of global convergence,the issue of how to protect China’s interests becomes more and more urgent.The paper uses normative research and comparative method and relevant theories.Firstly,This dissertation theoretically analyzes and distinguishes the related concepts of international convergence of accounting standards,which helps to get a better understanding for academic research.In chapter 2,this dissertation analyzes the necessity and the feasibility that China’s Accounting Standards converge with IFRS.In the environment of global convergence,China’s Accounting Standards he fully converged with IFRS.But because of Chinese special economic environment,CASs do differ from IFRSs in many aspects.In chapter 3,this dissertation yatically analyzes this issue.Based on the theory of impact of economy,global convergence of accounting Standards must he the economic result.In chapter 4,the dissertation theoretically analyzes the negative and the positive economic result of global convergence of China’s Accounting Standards.In chapter 5,based on above analysis,the principles we should follow and the countermeasures we should take during the process of China’s accounting internationalization are provided.Convergence of accounting standards in China is a step-by-step process,We should be weighing the pros and cons of the situation,to fully integrate China’s national conditions,actively and steadily push forward the international convergence of accounting standards.From the stability point of view, every effort should be made to consider the actual situation in China,according to China’s political,economic,legal system reform and trends,in particular the level of development of market economy and global economic integration process,continuously revising and improving our country’s accounting standards.From a development perspective,we must further accelerate the convergence of international accounting standards and the pace.
论文关键词： 会计准则；国际趋同；经济后果；趋同策略；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；International Convergence；Economic Result；Convergence Strategy；
Abstract（英文摘要）：www.328tibet.cn After International Accounting Standards Committee was restructured,the development of accounting standards has been the stage from international harmonization to international convergence.International convergence of accounting standards has been a key issue for accounting academics in recent years.With the rapid development of economic globalization and especially the growth of international capital markets,international convergence of accounting standards has become the inevitable and realistic issue for countries worldwide.States are adding to the ranks of promoting the international convergence of accounting standards.Developing the economy,China must melt into the international economic tide and face the global convergence of accounting standards.China has also accelerated step,and scored a basical achievement-promulgated the new accounting standards which has high degree of convergence with International Accounting Standards.This process of internationalization for China’s accounting Standards to say has an important theoretical and practical significance.With the issue of Chinese new accounting Standards,China’s Accounting Standards(CASs) he fully converged with International Financial Reporting Standards( IFRSs).But because of Chinese special economic environment,China’s Accounting Standards(CASs)do differ from International Financial Reporting Standard(sIFRSs)in many aspects.Accordingly, how to deal with the differences becomes a long-standing and crucial issue faced by China,Which needs to be resolved as soon as possible.Furthermore,in the environment of global convergence,the issue of how to protect China’s interests becomes more and more urgent.The paper uses normative research and comparative method and relevant theories.Firstly,This dissertation theoretically analyzes and distinguishes the related concepts of international convergence of accounting standards,which helps to get a better understanding for academic research.In chapter 2,this dissertation analyzes the necessity and the feasibility that China’s Accounting Standards converge with IFRS.In the environment of global convergence,China’s Accounting Standards he fully converged with IFRS.But because of Chinese special economic environment,CASs do differ from IFRSs in many aspects.In chapter 3,this dissertation yatically analyzes this issue.Based on the theory of impact of economy,global convergence of accounting Standards must he the economic result.In chapter 4,the dissertation theoretically analyzes the negative and the positive economic result of global convergence of China’s Accounting Standards.In chapter 5,based on above analysis,the principles we should follow and the countermeasures we should take during the process of China’s accounting internationalization are provided.Convergence of accounting standards in China is a step-by-step process,We should be weighing the pros and cons of the situation,to fully integrate China’s national conditions,actively and steadily push forward the international convergence of accounting standards.From the stability point of view, every effort should be made to consider the actual situation in China,according to China’s political,economic,legal system reform and trends,in particular the level of development of market economy and global economic integration process,continuously revising and improving our country’s accounting standards.From a development perspective,we must further accelerate the convergence of international accounting standards and the pace.
论文关键词： 会计准则；国际趋同；经济后果；趋同策略；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；International Convergence；Economic Result；Convergence Strategy；