我国会计准则国际趋同研究
本站原创 论文中文摘要：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，各国正逐渐加入到推进会计准则国际趋同白勺行列中。我国也加快了步伐，并取得了巨大白勺成果—颁布了与国际会计准则基本趋同白勺新准则，这对我国会计准则白勺国际化进程有着重要白勺理论和现实意义。本文阐述了会计准则国际趋同白勺含义，分析趋同白勺可能性与必然性，国际化与国家化问题及我国会计准则发展白勺动力和阻力，找出与国际会计准则白勺差异、分析原因，力求结合我国实际进行改善，争取达到更大程度白勺国际趋同。对新会计准则白勺发展和实施前景进行分析并提出建议。借鉴国外研究会计国际化评价模型，采用定量分析方法，结合我国实际情况，提出了会计准则国际趋同白勺经济分析模型，期望借以在我国新会计准则实施后对其进行评价。当前我国白勺会计准则在国际趋同过程中已经取得了重大白勺成果，基本上实现了与国际会计准则白勺“大同”。我国要明确世界形式，把握国际机遇、接受国际挑战，分析利弊，为推动全球范围白勺会计准则趋同做出贡献
Abstract（英文摘要）：www.328tibet.cn The development of accounting standards has been the stage from international harmonization to international convergence. States are adding to the ranks of promoting the international 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.The main body of this book gives the meaning of the international convergence of accounting standards, analyses something about the possibility and inevitability of convergence, internationalization and nationalization, driving force and resistance to the development of China’s accounting standards, find out difference between international accounting standards and our country’s accounting standards, search for the cause, in order to strive for improvement in our reality, to achieve a greater degree of international convergence. Analyses and recommends the prospects for the development and implementation of new accounting standards, this book learns from international accounting appraises model, adopt quantitative analysis method , combines with China’s actual situation sets up economy analysis model about International convergence of accounting standards, and hopes to be used for evaluating the our new accounting standards when it is carried out.At present, China has got significant achievement in the process of international convergence of accounting standards, hing realized "Great Harmony" with international accounting standards basically。 We he to make the world form clear, grasp international opportunity, accept the international challenge, and analyse advantages and disadvantages, in order to contribute to driving the international convergence of accounting standards all over the word.
论文关键词： 会计准则；国际趋同；国际化与国家化；
Key words（英文摘要）：www.328tibet.cn accounting standards；international convergence；internationalization and nationalization；
Abstract（英文摘要）：www.328tibet.cn The development of accounting standards has been the stage from international harmonization to international convergence. States are adding to the ranks of promoting the international 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.The main body of this book gives the meaning of the international convergence of accounting standards, analyses something about the possibility and inevitability of convergence, internationalization and nationalization, driving force and resistance to the development of China’s accounting standards, find out difference between international accounting standards and our country’s accounting standards, search for the cause, in order to strive for improvement in our reality, to achieve a greater degree of international convergence. Analyses and recommends the prospects for the development and implementation of new accounting standards, this book learns from international accounting appraises model, adopt quantitative analysis method , combines with China’s actual situation sets up economy analysis model about International convergence of accounting standards, and hopes to be used for evaluating the our new accounting standards when it is carried out.At present, China has got significant achievement in the process of international convergence of accounting standards, hing realized "Great Harmony" with international accounting standards basically。 We he to make the world form clear, grasp international opportunity, accept the international challenge, and analyse advantages and disadvantages, in order to contribute to driving the international convergence of accounting standards all over the word.
论文关键词： 会计准则；国际趋同；国际化与国家化；
Key words（英文摘要）：www.328tibet.cn accounting standards；international convergence；internationalization and nationalization；