影响权益主要会计准则国际比较
本站原创 论文中文摘要：近年来,国际会计准则和我国会计准则都处在不断完善和发展之中。2001年,国际会计准则委员会(IASC)改组为国际会计准则理事会(IASB),并用了两年多时间对国际会计准则体系从制定程序到具体内容都进行了一系列改进,截至2005年2月15日,IASB发布了13项国际会计准则(IAS)的最后修订稿,已发布国际财务报告准则(IFRS)共6项。1997年至2001年期间,我国财政部颁布了16项具体会计准则,并于2005年先后发布了6批共22项会计准则的征求意见稿,并预计于2006年初构建起一套由1项基本准则、38项具体准则和相关应用指南构成的完善的企业会计准则体系。我国会计准则坚持向国际会计准则靠拢的方向,以应对经济全球化对会计信息的新要求。在这样的大环境下对国际会计准则和我国会计准则进行比较研究是十分有必要的,有助于明确我国会计准则发展方向,促进与国际准则的接轨。本文以公开发行B股公司为样本,对87家B股公司2004年境内外年报进行调查(约占所有B股公司的80%),对采用国际会计准则和我国会计准则披露股东权益的差异调整项目进行统计、汇总和分析,找出造成同一会计主体采用国际会计准则和我国会计准则披露股东权益差异的主要项目。这些主要会计项目分别为:固定资产、商誉、投资、收入、政府补助、开办费、无形资产、借款费用、递延税项、少数股东权益。文章运用比较的研究方法,并结合案例说明,从准则层次分析差异的主要成因,分别对相关国际会计准则和我国会计准则进行比较分析,重点寻找造成披露差异的深层原因。通过分析,讨论我国会计准则亟待解决的问题,寻求我国会计准则与国际会计准则协调的办法,提出促进准则规范的意见。全文分为四个部分:第一部分为研究意义、背景、目标及成果。综述文章的选题依据、国内研究现状、国外研究现状、理论意义、现实意义、研究目标及成果等。第二部分介绍沪、深两市B股2004年年报调查情况。列表说明影响分别采用国际会计准则和我国会计准则披露的差异情况。第三部分分析比较我国会计准则和国际财务报告准则的主要差异,这一部分对固定资产、商誉、投资和政府补助相关准则进行了比较。第四部分为结论。总结我国会计准则与国际会计准则的比较,并讨论我国准则努力的方向
Abstract（英文摘要）： In recent years, International Accounting Standards (IAS) and Chinese Accounting Standards are both increasing improvement and development. In 2001, International Accounting Standard Committee (IASC) reorganized into International Accounting Standard Board (IASB). It took IASB 2 years to get a series of reform in both procedure and content of IAS system. By February 15,2005 IASB had issued 13 final edition IASs and 6 International Financial Report Standard (IFRS). From 1997 to 2001, Minister of Finance People’s Republic of China had issued 16 accounting standards. In 2005, 6 batches and total 22 exposure drafts had been issued. A whole Corporate Accounting Standard System is expected to be built in early 2006, which has 1 basic standard, 38 specific standards and relatively application guides. The orientation of Chinese Accounting Standards innovation is becoming close to IASs, so that the new demands of global economic will be meet. In this circumstance, it’s essential to do a comparison research in IASs and Chinese Accounting Standards. Through the research, we can clear direction of Chinese Accounting Standards development and promote the agreement to IASs.The essay chooses stock B public issued companies as samples. The author investigates 87 companies’ financial statements of 2004, also accounts, summarizes and analyzes differences between owner’s equities under IASs and those under Chinese accounting standards. The author finds main subjects which cause the difference between owner’s equities under IASs and those under Chinese accounting standards. The first 10 main subjects are: fixed assets, goodwill, investment, revenue, government subsidy, establishment charges, intangible assets, credit expenses, deferred tax, and minority stockholder’s equity. Applying comparison research method and combining cases illustration, the assay analyses the differences from accounting standards aspect and compares IASs with Chinese accounting standards, and emphasizes on finding out the deep reasons of the differences. Though analysis and discussion on problems in Chinese accounting standards, the author try to search methods to coordinate Chinese accounting standard with IASs, and to give some advises upon standardize Chinese accounting standards.The essay consists of 4 parts:First part is the significance of research, the background of research, theobjection and the achievement of research. In this part, the author summarizes the reasons why choose this topic to research, the present situation of the research athome and abroad, the significance in theoretic side and practice side, the research objection and achievement etc.The second part is introduction of investigation on B stock issued companies’ financial statements. In this part, the author shows the differences between owner’s equities under IASs and those under Chinese accounting standards by lists.The third part is caparison of IASs and Chinese accounting standards, including comparisons of relative accounting standards of fixed assets, goodwill, investment and government subsidy.The forth part is conclusion part. In this part, the author summarizes comparison of IAS and Chinese accounting standard, and discusses the development direction of Chinese accounting standard.
论文关键词： 权益报告；会计准则的国际比较；固定资产；商誉；投资；政府补助和政府援助；
Key words（英文摘要）： Equity Statements；International Comparison of Accounting Standards；Fixed Assets；Goodwill；Investment；Government Subsidy；
Abstract（英文摘要）： In recent years, International Accounting Standards (IAS) and Chinese Accounting Standards are both increasing improvement and development. In 2001, International Accounting Standard Committee (IASC) reorganized into International Accounting Standard Board (IASB). It took IASB 2 years to get a series of reform in both procedure and content of IAS system. By February 15,2005 IASB had issued 13 final edition IASs and 6 International Financial Report Standard (IFRS). From 1997 to 2001, Minister of Finance People’s Republic of China had issued 16 accounting standards. In 2005, 6 batches and total 22 exposure drafts had been issued. A whole Corporate Accounting Standard System is expected to be built in early 2006, which has 1 basic standard, 38 specific standards and relatively application guides. The orientation of Chinese Accounting Standards innovation is becoming close to IASs, so that the new demands of global economic will be meet. In this circumstance, it’s essential to do a comparison research in IASs and Chinese Accounting Standards. Through the research, we can clear direction of Chinese Accounting Standards development and promote the agreement to IASs.The essay chooses stock B public issued companies as samples. The author investigates 87 companies’ financial statements of 2004, also accounts, summarizes and analyzes differences between owner’s equities under IASs and those under Chinese accounting standards. The author finds main subjects which cause the difference between owner’s equities under IASs and those under Chinese accounting standards. The first 10 main subjects are: fixed assets, goodwill, investment, revenue, government subsidy, establishment charges, intangible assets, credit expenses, deferred tax, and minority stockholder’s equity. Applying comparison research method and combining cases illustration, the assay analyses the differences from accounting standards aspect and compares IASs with Chinese accounting standards, and emphasizes on finding out the deep reasons of the differences. Though analysis and discussion on problems in Chinese accounting standards, the author try to search methods to coordinate Chinese accounting standard with IASs, and to give some advises upon standardize Chinese accounting standards.The essay consists of 4 parts:First part is the significance of research, the background of research, theobjection and the achievement of research. In this part, the author summarizes the reasons why choose this topic to research, the present situation of the research athome and abroad, the significance in theoretic side and practice side, the research objection and achievement etc.The second part is introduction of investigation on B stock issued companies’ financial statements. In this part, the author shows the differences between owner’s equities under IASs and those under Chinese accounting standards by lists.The third part is caparison of IASs and Chinese accounting standards, including comparisons of relative accounting standards of fixed assets, goodwill, investment and government subsidy.The forth part is conclusion part. In this part, the author summarizes comparison of IAS and Chinese accounting standard, and discusses the development direction of Chinese accounting standard.
论文关键词： 权益报告；会计准则的国际比较；固定资产；商誉；投资；政府补助和政府援助；
Key words（英文摘要）： Equity Statements；International Comparison of Accounting Standards；Fixed Assets；Goodwill；Investment；Government Subsidy；