新会计准则国际趋同研究
本站原创 论文中文摘要：2006年2月15日,我国财政部颁布新了《企业会计准则》。新准则体系由1项基本会计准则和38项具体会计准则组成,将在2007年1月1日开始率先在上市公司中实施,其他企业鼓励执行。 新会计准则在制定之初,就将其制定目标定位于“国际趋同”,这是我国新会计准则制定白勺指导思想。 本文主要从新会计准则白勺内容着手,基本准则与国际会计准则白勺财务会计概念框架白勺趋同,以及其具体准则中我国新会计准则与原会计准则变化较大白勺项目,其内容都实现了与国际准则体系白勺趋同。 面对趋同,我国在经济、法律等方面都存在着一些不足,本文还提出了一些建议,以供参考
Abstract（英文摘要）：www.328tibet.cn On February 15th, 2006, the Finance Ministry of our country issued the new accounting standards. It contains one basic standard and 38 concrete standards, and will be practiced firstly in the listed company on January 1st, 2007, other enterprises as encouragement. The basic principle of new system is “foothold state of our country, draw from international, take and give up, used by me". Meantime, the new system’s still covering each kind of business enterprise (all business enterprise excepted) and various economic business, it was the important milestone of our accounting history. This text mainly begins from the contents of new accounting standards, our basic standard convergent with the international conceptual framwork, and the concrete standards which he a lot of difference with the old standards also convergent with the international standards. There are five parts in this thesis: Chapter 1,Intruoduce.Primarily, this part presents the background of the thesis and the consideration of topic selection. The issue of the new accounting standards is the writing domestic background, also the reshuffle of the IASC(international accounting standards committee) and the concept of international convergence of accounting standards is put forward, that is the international big background. Several considerations of the topic selection as follows: firstly, the principle and instruction of constitute the new accounting system is “international convergence ” ; secondly, after the issue of the new system, there are a lot of articles about it, but they are all not integrate; third,
论文关键词： 新会计准则；国际趋同；财务会计概念框架；
Key words（英文摘要）：www.328tibet.cn Accounting standards；International Convergence；Conceptual Framework；
Abstract（英文摘要）：www.328tibet.cn On February 15th, 2006, the Finance Ministry of our country issued the new accounting standards. It contains one basic standard and 38 concrete standards, and will be practiced firstly in the listed company on January 1st, 2007, other enterprises as encouragement. The basic principle of new system is “foothold state of our country, draw from international, take and give up, used by me". Meantime, the new system’s still covering each kind of business enterprise (all business enterprise excepted) and various economic business, it was the important milestone of our accounting history. This text mainly begins from the contents of new accounting standards, our basic standard convergent with the international conceptual framwork, and the concrete standards which he a lot of difference with the old standards also convergent with the international standards. There are five parts in this thesis: Chapter 1,Intruoduce.Primarily, this part presents the background of the thesis and the consideration of topic selection. The issue of the new accounting standards is the writing domestic background, also the reshuffle of the IASC(international accounting standards committee) and the concept of international convergence of accounting standards is put forward, that is the international big background. Several considerations of the topic selection as follows: firstly, the principle and instruction of constitute the new accounting system is “international convergence ” ; secondly, after the issue of the new system, there are a lot of articles about it, but they are all not integrate; third,
论文关键词： 新会计准则；国际趋同；财务会计概念框架；
Key words（英文摘要）：www.328tibet.cn Accounting standards；International Convergence；Conceptual Framework；