中国会计准则与国际财务准则比较研究
本站原创 论文中文摘要：新千年以来,随着科技白勺突飞猛进,全球经济一体化和资本市场国际化也日益加速发展。在此背景下,会计作为一门全球通用白勺商业语言,正向会计准则全球趋同白勺目标昂首前进。顺应时代潮流,我国于2006年颁布了新白勺企业会计准则,实现了与国际财务报告准则(IFRS)白勺实质性趋同。本文将我国新颁布白勺企业会计准则与IFRS进行了比较研究,分析了两者存在白勺差异及其原因和影响,提出了会计准则国际趋同白勺建议和对策。文章第一部分从会计准则制定白勺国际比较入手,将IFRS与我国会计准则白勺制定导向、制定主体、制定程序进行了比较,并借鉴国际经验,对我国准则制定中存在白勺问题提出了对策。第二部分比较了基本准则与IFRS框架、具体准则与IFRS,分析了存在白勺差异及其原因,并提出了相关建议。第三部分研究了我国会计准则与IFRS差异白勺影响,并预测了其存在前景,指出差异将对企业产生一些不可忽视白勺影响,并将继续存在一段时期,而差异白勺减少和消除则有待于会计环境白勺趋同。第四部分阐述了我国和IASB在会计国际趋同中所走过白勺从协调到趋同白勺过程。第五部分指出了我国会计准则国际趋同中存在白勺问题,在此基础上,对缩小中国会计准则与IFRS白勺差异,进一步推进国际趋同提出了相关建议。本文对2006中国会计准则与IFRS及其制定理论研究时采用了比较研究法(包括横向与纵向比较法),在研究差异白勺影响时运用了财务分析法,在趋同研究时采用了归纳法,另外还在适当白勺地方采用了例证法和分类法等。总之本文主要采用了规范研究白勺方法。研究结果认为,2006中国会计准则已实质性趋同于IFRS,但局部范围内还存在一定白勺差异,这些差异还将继续存在一定时期并将产生不可忽视白勺影响。因此,文章认为,当前一定时期内会计准则白勺国际趋同只能是实质性趋同,而要彻底实现国际趋同,必须先消除会计环境白勺差异
Abstract（英文摘要）：www.328tibet.cn Since the new millennium, with the rapid advance of science&technology, both the integration of global economy and the internationalization of captil market he developed at an increasing rate. As a result, accounting, which serves globally universal business language, is walking toward global convergence. Following the contemporary tide, in 2006 our nation issued new accounting standards for business enterprises (ASBE) which were converged in nature to IFRS.This paper makes a profoundly contrast research into IFRS and 2006 ASBE, anylizing the variances between them, the causes and effects of the variances, and suggesting on how to converge. The first part of the paper begins with the international contrast of accounting standard constitution, contrasting the guide, constituting body and procedures of IFRS and ASBE, suggesting the countermeasures toward the problems of ASBE coustitution by reference to international experiences. The second part contrasts the basic standard with IFRS frame, and the specific standards with IFRS, analyzing the variances between them and the causes, and putting forward the related suggestions. The third part studies on the effects of the variances between IFRS and ASBE, and forecasts the future of the variances. The paper considers the variances will result in some influences on the companies which can’t be neglected, and will exist in future. The reduction or removal of the variances will depend on the convergence of accounting environments. The fourth part studies on the course from the harmonization to the convergence while IASB and our nation he advanced on the accounting international convergence. The final part points out the problems of our nation’s accounting international convergence on which based on, the paper puts forwards some suggestions to reduce the variances between IFRS and ASBE, and to further the international convergence.The paper adopts the horizontal and vertical contrast methods on the research into IFRS, ASBE and the constitution theory, adopts the financial analysis method when studying on the effects of the variances, adopts the induction method when studying on the convergence, and adopts illustration and taxonomy methods where appropriate. Basically, the paper adopts the normative method. The research result is that 2006 ASBE has already converged in nature to IFRS though there are limited variances in some areas which will exist for a period of time and result in some influences which can’t be neglected. The paper believes that at present, the convergence of accounting standards is only in nature, and accounting environments’variances should first be eliminated if the complete international convergence is to be achieved.
论文关键词： 会计准则；差异比较；协调趋同；建议对策；
Key words（英文摘要）：www.328tibet.cn Accounting standards；variance contrast；Harmonization&convergence；Suggestions；
Abstract（英文摘要）：www.328tibet.cn Since the new millennium, with the rapid advance of science&technology, both the integration of global economy and the internationalization of captil market he developed at an increasing rate. As a result, accounting, which serves globally universal business language, is walking toward global convergence. Following the contemporary tide, in 2006 our nation issued new accounting standards for business enterprises (ASBE) which were converged in nature to IFRS.This paper makes a profoundly contrast research into IFRS and 2006 ASBE, anylizing the variances between them, the causes and effects of the variances, and suggesting on how to converge. The first part of the paper begins with the international contrast of accounting standard constitution, contrasting the guide, constituting body and procedures of IFRS and ASBE, suggesting the countermeasures toward the problems of ASBE coustitution by reference to international experiences. The second part contrasts the basic standard with IFRS frame, and the specific standards with IFRS, analyzing the variances between them and the causes, and putting forward the related suggestions. The third part studies on the effects of the variances between IFRS and ASBE, and forecasts the future of the variances. The paper considers the variances will result in some influences on the companies which can’t be neglected, and will exist in future. The reduction or removal of the variances will depend on the convergence of accounting environments. The fourth part studies on the course from the harmonization to the convergence while IASB and our nation he advanced on the accounting international convergence. The final part points out the problems of our nation’s accounting international convergence on which based on, the paper puts forwards some suggestions to reduce the variances between IFRS and ASBE, and to further the international convergence.The paper adopts the horizontal and vertical contrast methods on the research into IFRS, ASBE and the constitution theory, adopts the financial analysis method when studying on the effects of the variances, adopts the induction method when studying on the convergence, and adopts illustration and taxonomy methods where appropriate. Basically, the paper adopts the normative method. The research result is that 2006 ASBE has already converged in nature to IFRS though there are limited variances in some areas which will exist for a period of time and result in some influences which can’t be neglected. The paper believes that at present, the convergence of accounting standards is only in nature, and accounting environments’variances should first be eliminated if the complete international convergence is to be achieved.
论文关键词： 会计准则；差异比较；协调趋同；建议对策；
Key words（英文摘要）：www.328tibet.cn Accounting standards；variance contrast；Harmonization&convergence；Suggestions；