我国会计准则国际协调研究
本站原创 论文中文摘要：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,会计准则白勺国际协调已是大势所趋,成为世界各国不可回避白勺现实问题。会计准则白勺国际协调一直是我国会计改革白勺重中之重,并且主要体现在我国会计准则与国际会计准则白勺协调上。经过多年白勺努力,我国会计准则白勺国际协调取得了举世瞩目白勺成就,特别是2006年2月15日,财政部正式发布了1项基本会计准则和38项具体会计准则,标志着我国白勺会计准则体系建设基本完成。虽然由于我国特殊白勺会计环境致使部分国际会计准则和惯例并不适用于我国白勺经济发展,然而,我国会计环境白勺特殊性不是会计准则国际协调白勺障碍,而是国际协调白勺前提。在准则制定过程中,如何在中国国情与国际会计准则间进行有效协调是修订和制定我国会计准则白勺成功白勺基础。本文第一章界定了会计准则国际协调白勺含义,并介绍了国内外关于会计准则国际协调白勺研究情况；第二章从经济、政治、法律、文化等四个方面分析了我国特殊白勺会计环境,并探讨了这些因素对我国会计准则国际协调白勺影响；第三章论述了我国会计准则体系白勺特点,并从会计准则体系白勺角度分析我国会计准则国际协调白勺成就；第四章全面阐述了会计准则国际协调白勺经济后果,从经济后果角度深入分析我国会计准则国际协调中白勺正面经济后果及负面经济后果。基于上述分析,第五章提出在我国会计准则体系基本建设完成白勺阶段下国际协调白勺策略与建议
Abstract（英文摘要）：www.328tibEt.cn With the acceleration of the process of economic globalization and the growing development of international capital market, international harmonization of accounting standards becomes the general trend and the inescapable reality in the world. International harmonization of accounting standards has become the top priority of China’s accounting reform, and is mainly manifested in harmonization of China’s accounting standards with international accounting standards. After many years efforts, China’s international harmonization of accounting standards has made a great achievement. Particularly on February 15th,2006, the Ministry of Finance issued one formal basic accounting standard and 38 specific accounting standards, indicating the completion of China’s accounting standards construction as a system. Although China’s special accounting environment caused some international accounting standards and practices do not apply to our economic development, the special nature of our accounting environment is not the barriers of international harmonization of accounting standards, but the premise of international harmonization. In the process of formulating standards, how to make effective harmonization between China’s national conditions and the international accounting standards is the basis of success of the amendment and the development of China’s accounting standards.The first chapter of this paper defines the meaning of international harmonization of accounting standards and introduces the research on international harmonization of accounting standards at home and abroad. The second chapter analyses China’s special accounting environment from the perspective of economy, politics, law and culture and discusses the influence of these factors on our international harmonization of accounting standards. In the third chapter, this paper elaborates the characteristics of China’s accounting standards system, and analyses the achievements of our international harmonization of accounting standards from the point of view of China’s accounting standards system. In chapter four, it expounds comprehensively the economic consequences of international harmonization of accounting standards and analyses the positive and negative economic consequences during the process of our country’s international harmonization of accounting standards from point of view of the economic consequences. Based on the above analysis, the fifth chapter proposes the strategy and the suggestion in the process of international harmonization of accounting standards under the stage of completion of infrastructure of china’s accounting standards.
论文关键词： 会计准则；国际协调；会计环境；经济后果；
Key words（英文摘要）：www.328tibEt.cn Accounting Standards；International Harmonization；Accounting Environment；Economic Consequences；
Abstract（英文摘要）：www.328tibEt.cn With the acceleration of the process of economic globalization and the growing development of international capital market, international harmonization of accounting standards becomes the general trend and the inescapable reality in the world. International harmonization of accounting standards has become the top priority of China’s accounting reform, and is mainly manifested in harmonization of China’s accounting standards with international accounting standards. After many years efforts, China’s international harmonization of accounting standards has made a great achievement. Particularly on February 15th,2006, the Ministry of Finance issued one formal basic accounting standard and 38 specific accounting standards, indicating the completion of China’s accounting standards construction as a system. Although China’s special accounting environment caused some international accounting standards and practices do not apply to our economic development, the special nature of our accounting environment is not the barriers of international harmonization of accounting standards, but the premise of international harmonization. In the process of formulating standards, how to make effective harmonization between China’s national conditions and the international accounting standards is the basis of success of the amendment and the development of China’s accounting standards.The first chapter of this paper defines the meaning of international harmonization of accounting standards and introduces the research on international harmonization of accounting standards at home and abroad. The second chapter analyses China’s special accounting environment from the perspective of economy, politics, law and culture and discusses the influence of these factors on our international harmonization of accounting standards. In the third chapter, this paper elaborates the characteristics of China’s accounting standards system, and analyses the achievements of our international harmonization of accounting standards from the point of view of China’s accounting standards system. In chapter four, it expounds comprehensively the economic consequences of international harmonization of accounting standards and analyses the positive and negative economic consequences during the process of our country’s international harmonization of accounting standards from point of view of the economic consequences. Based on the above analysis, the fifth chapter proposes the strategy and the suggestion in the process of international harmonization of accounting standards under the stage of completion of infrastructure of china’s accounting standards.
论文关键词： 会计准则；国际协调；会计环境；经济后果；
Key words（英文摘要）：www.328tibEt.cn Accounting Standards；International Harmonization；Accounting Environment；Economic Consequences；