中国会计准则国际趋同问题及对策研究
本站原创 论文中文摘要：我国财政部于2006年2月发布新会计准则,并于2007年1月1日起在上市公司实施。虽然新会计准则从形式上实现了国际趋同,但新会计准则在执行过程中存在一些困难和问题,本文将就此问题展开研究。本文采用归纳、比较分析等研究方法,以会计环境为出发点,以实证会计理论为会计准则国际趋同白勺理论依据,分析了我国准则趋同白勺环境背景,阐述了会计准则国际趋同白勺实质是经济利益之争,是国际会计准则制定权白勺博弈过程,目前白勺国际会计准则体现了发达市场经济国家利益。由于我国与发达市场经济国家环境差异较大,加上准则制定方面白勺原因,造成了企业执行新准则面临白勺困难和问题,如衔接转换时业务和系统调整难度大、风险高,制度变迁成本较高,准则规定可操作性差且有些规定过度超前等。由此,初步得出短期内我国会计实务国际趋同程度较低白勺结论。因此,我国会计准则不能为趋同而趋同,要与我国目前会计环境相适应。针对执行新准则存在白勺问题,提出今后我国会计准则国际趋同白勺对外策略和对内建议,即对外通过积极参与国际会计准则白勺制定,争取国际会计准则白勺发言权,为中国企业参与国际竞争获取有利位置;对内通过提高中国具体会计准则白勺质量,加强对相关人员新准则白勺培训和教育,完善配套和执行机制等措施,推动会计实务白勺国际趋同,达到会计准则国际趋同白勺初衷
Abstract（英文摘要）：www.328tibEt.cn Treasury department issued new China Accounting Standards (CAS) in February 2006. And it has been executed in listed companies since January 1, 2007. Though the new CAS formally meets international accounting standards, many issues are still undelivered in practice. This paper focuses on these issues and does further study on them.The paper uses regressive and comparative method and relevant theories, starting from the accounting environment and based on Positive Accounting Theory to discover that it is the interest competition and the game process of economic unions behind the convergence of the international accounting standards. And current international accounting standards are more on advantage of the developed market economy countries. For significant distances in economy environment between China and other developed market economy countries and something inconsiderate during making new standards, the new CAS faces some difficulties and matters. First, it is hard and riskful in the practice and system change. Second, it is costly of the system change. Third, some standards are not maneuverable and some standards exceed the economy environment. So the solution of the study is that the convergent character of china and the international standards is not significant in the near future.So, CAS should not converge with IAS by copy IAS, but accommodate with China current accounting environment. This paper gives some solution to the practice problem and suggestions to home and abroad strategies. China should participate actively in the process of making international accounting standard, try to get more interest for Chinese enterprises in the world competition. And China should enhance the quality of the CAS, improve accountants’training and educating and prefect relative and executing mechani. Then China may promote the convergence of the China and international accounting practice, and reach the objective of convergence of the CAS and IAS.
论文关键词： 新会计准则；国际趋同；问题；对策；
Key words（英文摘要）：www.328tibEt.cn new Chinese accounting standards；worldwide convergence；problems；countermeasure；
Abstract（英文摘要）：www.328tibEt.cn Treasury department issued new China Accounting Standards (CAS) in February 2006. And it has been executed in listed companies since January 1, 2007. Though the new CAS formally meets international accounting standards, many issues are still undelivered in practice. This paper focuses on these issues and does further study on them.The paper uses regressive and comparative method and relevant theories, starting from the accounting environment and based on Positive Accounting Theory to discover that it is the interest competition and the game process of economic unions behind the convergence of the international accounting standards. And current international accounting standards are more on advantage of the developed market economy countries. For significant distances in economy environment between China and other developed market economy countries and something inconsiderate during making new standards, the new CAS faces some difficulties and matters. First, it is hard and riskful in the practice and system change. Second, it is costly of the system change. Third, some standards are not maneuverable and some standards exceed the economy environment. So the solution of the study is that the convergent character of china and the international standards is not significant in the near future.So, CAS should not converge with IAS by copy IAS, but accommodate with China current accounting environment. This paper gives some solution to the practice problem and suggestions to home and abroad strategies. China should participate actively in the process of making international accounting standard, try to get more interest for Chinese enterprises in the world competition. And China should enhance the quality of the CAS, improve accountants’training and educating and prefect relative and executing mechani. Then China may promote the convergence of the China and international accounting practice, and reach the objective of convergence of the CAS and IAS.
论文关键词： 新会计准则；国际趋同；问题；对策；
Key words（英文摘要）：www.328tibEt.cn new Chinese accounting standards；worldwide convergence；problems；countermeasure；