国际会计准则与中国会计准则比较
本站原创 论文中文摘要：会计准则的国际趋同是当前国际会计界讨论的热点问题,如何适应我国市场经济现状并与国际会计准则协调,这是我国会计界必须正视的问题,而走向国际趋同的第一步,应该是对我国会计准则与国际会计准则之间的差异和原因作出客观分析。本报告从上市公司财务报表的角度看国际会计准则与中国会计准则的区别。从案例公司财务报表的财务比率看,不同的会计准则对流量表的影响是不明显的,说明两种准则在这方面的差距已经不大了。但从总体上看来,根据两种准则编制的报表在很多方面还是有差异的,并且按中国会计准则编制的财务报表比按国际会计报表编制的财务报表形象较好。而且可以注意到,这种现象在同时拥有A、B股的上市公司报表中是具有普遍性的。造成这种现象的原因,除了会计准则差异(备抵项目、折旧、借款费用、长期投资)外,还有特殊政策规定、审计职业判断差异(销售收入的确认和费用的确认、长期投资和合并报表)以及审计执业质量和对财务报告重要性认识的差异等原因。以1994—1999年间的部分会计数据看,以国际准则(国际会计准则)编制的会计收益和股票回报的相关性并不比以国内准则编制的会计收益和股票回报的相关性高
Abstract（英文摘要）： It is the heat point problem that facing one international accountancy norm among the whole world. How to achieve the target that our country accountancy norm together with international norm as far as possible, is the problem that our country accountancy circle he to be faced. To our country the first pace should be to analyse the difference and the reason making objectively between the domestic accountancy norm and the international accountancy norm.The follow research angle is to see the difference against the domestic accountancy norm of international accountancy norm through the corporation financial reports. Through the example of the case, we find that the effect to the cash flow of different accountancy norm is unobvious. This illustrates that two kinds of disparities at this aspect were little. It seems yet on total, most aspects of financial report form which being living on the basis of two kinds of norm he difference, moreover financial report which made according to domestic accountancy norm express better than that according to the international norm. And pay attention to this kind of appearance, we find that it has the universality in many companies’ report form. The reason of Creating this kind of appearance, except for accountancy norm divergence, still he that the particular policy, audit profession deciding divergence, audit grasp trade quality and the divergence understanding to financial report significance. With the certain accountancy data among 1994-1999, we can conclude that the correlation of the accountancy profit in according to the international norm (international accountancy norm) with stock return is not higher than that of the domestic norms.
论文关键词： 会计准则；财务报表；比较；
Key words（英文摘要）： accountancy norm；financial report；comparison；
Abstract（英文摘要）： It is the heat point problem that facing one international accountancy norm among the whole world. How to achieve the target that our country accountancy norm together with international norm as far as possible, is the problem that our country accountancy circle he to be faced. To our country the first pace should be to analyse the difference and the reason making objectively between the domestic accountancy norm and the international accountancy norm.The follow research angle is to see the difference against the domestic accountancy norm of international accountancy norm through the corporation financial reports. Through the example of the case, we find that the effect to the cash flow of different accountancy norm is unobvious. This illustrates that two kinds of disparities at this aspect were little. It seems yet on total, most aspects of financial report form which being living on the basis of two kinds of norm he difference, moreover financial report which made according to domestic accountancy norm express better than that according to the international norm. And pay attention to this kind of appearance, we find that it has the universality in many companies’ report form. The reason of Creating this kind of appearance, except for accountancy norm divergence, still he that the particular policy, audit profession deciding divergence, audit grasp trade quality and the divergence understanding to financial report significance. With the certain accountancy data among 1994-1999, we can conclude that the correlation of the accountancy profit in according to the international norm (international accountancy norm) with stock return is not higher than that of the domestic norms.
论文关键词： 会计准则；财务报表；比较；
Key words（英文摘要）： accountancy norm；financial report；comparison；