我国会计准则国际化问题研究
本站原创 论文中文摘要：新国际会计准则理事会成立以后，会计准则国际趋同的步伐正在加快，通过美国公认会计原则(GAAP)、IASB国际财务报告准则以及其他国家会计准则之间的相互协调和整合，国际财务报告准则已成为大多数国家协调和趋同的目标。在经济一体化和会计准则趋同化的形势下，我国会计准则的国际化是不可阻挡的历史潮流，我们只有积极寻求对策，解决阻碍我国会计准则国际化进程中的问题，才能在全球经济一体化的大环境下谋求自身更好的发展道路。因此，如何发展会计准则国际化道路，提高我国会计准则的水平就成了当务之急。任何国家的会计准则，从历史的角度看都是适应该国社会发展的需要而产生和发展的。在此过程中，会计准则受到来自经济、政治、法律及社会文化等方面的诸多环境因素的共同影响。因此，研究会计准则国际化的发展道路，首先要把所借鉴的理论、方法的历史发展和现状研究透，然后结合我国的具体国情，制定我国的会计准则国际化策略。基于此，本文主体分为四个部分。首先介绍了对会计准则国际化的理解并简要阐述了我国会计准则国际化所取得的成果。然后从需求和供给的平衡关系分析了以会计环境视角研究会计准则国际化问题的原因。再次，也是本文最重要的部分，从对我国特殊的会计环境的分析出发，包括我国特殊的经济环境，政治环境，法律环境，文化教育环境以及由此形成的我国特殊的会计基础环境，论述了这五方面的特殊性对我国会计准则国际化的影响。最后，也是本文研究的目的所在，从各不同环境因素对会计准则国际化的影响提出相应的具体策略，并对我国会计准则国际化的前景加以展望。本文运用规范研究与实证研究相结合的方法，创新之处在于以会计环境视角，分析我国会计环境的特殊性对我国会计准则国际化进程的有利与不利影响，提出我国会计准则国际化进程中应遵循的基本原则，并从各不同环境因素对会计准则国际化的影响提出相应的具体策略
Abstract（英文摘要）： After new international accountant the criterion council has been established, accountant the criterion international hastens with the step is speeding up, recognizes accountant through USA the principle (GAAP), the IASB international finance report criterion as well as other national accountants between the criterion intercoordination and the conformity, the international finance reports the criterion has become the majority country coordination and hastens with the goal.The criterion hastens the assimilation in the economic integration and accountant under the situation, our country accountant the criterion internationalization is the irresistible historical trend, we only he positively seek the countermeasure, the solution hinder our country accountant in the criterion internationalization advancement the question, only then can seek own even better development path in under the global economic integration big environment.Therefore, how develops accountant the criterion internationalization path, enhanced our country accountant the criterion the level becomes the urgent matter.Any national accountant the criterion, from the historical angle looks all is is suitable should the country society develop needs to produce with the development.In this process, accountant the criterion receives from aspect the and so on economy, politics, law and social culture many environmental factors together influences.Therefore, studies accountant the criterion internationalization the development path, first must theory, method historical development and present situation which profits from studies thoroughly, then unifies our country the concrete national condition, decides our country accountant criterion internationalization strategy.Based on this, this article main body divides into four parts.First introduced the criterion internationalization understanding and briefly elaborated to accountant our country accountant the criterioninternationalization obtained achievement.Then
论文关键词： 国际财务报告准则；会计准则国际化；会计环境；
Key words（英文摘要）： International Financial Reporting Standards；Internationalization；Accounting environment；
Abstract（英文摘要）： After new international accountant the criterion council has been established, accountant the criterion international hastens with the step is speeding up, recognizes accountant through USA the principle (GAAP), the IASB international finance report criterion as well as other national accountants between the criterion intercoordination and the conformity, the international finance reports the criterion has become the majority country coordination and hastens with the goal.The criterion hastens the assimilation in the economic integration and accountant under the situation, our country accountant the criterion internationalization is the irresistible historical trend, we only he positively seek the countermeasure, the solution hinder our country accountant in the criterion internationalization advancement the question, only then can seek own even better development path in under the global economic integration big environment.Therefore, how develops accountant the criterion internationalization path, enhanced our country accountant the criterion the level becomes the urgent matter.Any national accountant the criterion, from the historical angle looks all is is suitable should the country society develop needs to produce with the development.In this process, accountant the criterion receives from aspect the and so on economy, politics, law and social culture many environmental factors together influences.Therefore, studies accountant the criterion internationalization the development path, first must theory, method historical development and present situation which profits from studies thoroughly, then unifies our country the concrete national condition, decides our country accountant criterion internationalization strategy.Based on this, this article main body divides into four parts.First introduced the criterion internationalization understanding and briefly elaborated to accountant our country accountant the criterioninternationalization obtained achievement.Then
论文关键词： 国际财务报告准则；会计准则国际化；会计环境；
Key words（英文摘要）： International Financial Reporting Standards；Internationalization；Accounting environment；