中国与国际会计准则协调与比较若干问题研究
本站原创 论文中文摘要：近十年来经济全球化的快速发展直接促进世界资本市场一体化的形成,在此过程中,作为全球通用的商业语言的会计信息,其质量的高低直接影响全球范围内资本流动的深度与广度,进而对各国经济的发展带来影响。本文首先通过对会计准则和会计准则协调定义的叙述和分析,为本文进行相关论述寻找一个起点,从而能准确把握我国与国际会计准则协调的重要性。在叙述会计准则协调重要性方面从近来年的经济全球化发展和世界资本市场形成入手阐述我国与国际会计准则协调的紧迫性和必然性。其次回顾我国与国际会计准则协调的发展历程,从中可以看出作为上层建筑的会计准则在全球范围内的协调发展是随经济发展而演变的,在此基础上进一步通过七项具体会计准则的比较和差异分析来指出我国与国际会计准则协调的方向和目标。最后通过如何处理原则与规则的关系、对经济发展的能动作用、系统概念三个方面提出自己在我国与国际会计准则协调方面的一些理解和看法。本文研究主要目的有二:一是通过本文的写作可以了解我国与国际会计准则的主要差别,提高自己以后在工作中的实践能力,二是在中国与国际会计准则方面协调与趋同方向上作有益的探索
Abstract（英文摘要）： In past decade, fast development of globalization improves the forming of integrationof world capital market. As a kind of general business language, the quality of accountinginformation directly affects width and depth of capital flow worldwide. Furthermore,influence economic development cross the world.In this paper, I firstly analyze definition of Accounting Principle and harmonization ofaccounting principle. That will give a reasonable start point for argument, therefore tomaster the importance of harmonization of accounting principle. As for importance ofharmonization, I argue it by mentioning globalization and global capital market. Secondly,I he looked back the course of development in term of IAS and China GeneralAccounting Principle. Actually, as a kind of superstructure, Accounting Principle hadalways met economic development and change of development model. I also make somecomparison to find some difference between IAS and China accounting principle. Lastlyaccording to analysis above, I bring forward my opinions based on three topics:relationship between rule basis and principle basis, reaction of accounting principle toeconomic development, systemic concept.There are two purpose of this paper: one is that through studying key differencebetween China GAAP and IAS, so as to improve my practical capability in financial area.The other is to explore the orientation of harmonization and assimilation between ChinaGAAP and IAS.
论文关键词： 会计准则；比较；协调；
Key words（英文摘要）： Accounting Principle；Comparison；Harmonization；
Abstract（英文摘要）： In past decade, fast development of globalization improves the forming of integrationof world capital market. As a kind of general business language, the quality of accountinginformation directly affects width and depth of capital flow worldwide. Furthermore,influence economic development cross the world.In this paper, I firstly analyze definition of Accounting Principle and harmonization ofaccounting principle. That will give a reasonable start point for argument, therefore tomaster the importance of harmonization of accounting principle. As for importance ofharmonization, I argue it by mentioning globalization and global capital market. Secondly,I he looked back the course of development in term of IAS and China GeneralAccounting Principle. Actually, as a kind of superstructure, Accounting Principle hadalways met economic development and change of development model. I also make somecomparison to find some difference between IAS and China accounting principle. Lastlyaccording to analysis above, I bring forward my opinions based on three topics:relationship between rule basis and principle basis, reaction of accounting principle toeconomic development, systemic concept.There are two purpose of this paper: one is that through studying key differencebetween China GAAP and IAS, so as to improve my practical capability in financial area.The other is to explore the orientation of harmonization and assimilation between ChinaGAAP and IAS.
论文关键词： 会计准则；比较；协调；
Key words（英文摘要）： Accounting Principle；Comparison；Harmonization；