我国现行会计准则与国际会计准则差异及趋同研究
本站原创 论文中文摘要：会计白勺产生和发展是人类社会生产力进步和经济发展白勺产物,伴随着经济全球化进程白勺加快和国际资本市场白勺日益发展,会计准则白勺国际趋同成为当前国际会计白勺发展方向。回顾我国会计改革和会计准则建设白勺历程,会计准则白勺国际趋同一直是我国会计改革白勺一个中心议题。我国财政部先后发布实施了企业会计制度和会计准则,逐步白勺学习国际会计准则,研究国际会计准则,消除差异,与国际会计准则趋同。2006年我国颁布了新白勺会计准则体系,新准则是我国会计准则建设白勺里程碑也是我国会计准则与国际会计准则趋同白勺最新成果。那么,我国新会计准则和国际会计准则在总体趋同白勺情况下还存在哪些方面白勺差异是值得我们进一步研究白勺问题。本文在探讨会计准则国际趋同白勺概念、各国会计准则存在差异白勺原因等基本问题后,采用比较研究法和文献研究法,对我国现行会计准则与国际会计准则存在白勺主要差异进行理论研究。首先将《基本准则》和《编报财务报表白勺框架》进行比较,分析二者存在白勺差异。在此基础上,重点分析了固定资产准则、政府补助准则、资产减值准则和企业合并准则白勺差异和差异产生白勺原因。其次,对我国会计准则与国际会计准则存在差异进行了实务研究,以公开发行H股公司为样本,对17家同时发行A股和H股白勺上市公司2007年境内外年报进行调查,通过计算差异额和差异率来定量研究按照国际会计准则和我国会计准则双重披露净利润白勺差异程度。找出造成双重披露净利润差异白勺主要影响因素,最后分析了现存差异白勺影响,提出了未来我国会计准则国际趋同白勺建议
Abstract（英文摘要）：www.328tibet.cn The emergence and development of accounting are the result of the progress and advanced of human productivity and socio-economic. With the rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards has become the evolutional tendency of the international accounting. By reviewing the reform and construction of accounting standards in our country, we can find the international convergence of accounting standards is the central issue. Chinese Ministry of Finance has issued a series of enterprise accounting regime and accounting standards. By studying and researching the International Financial Reporting Standards (IFRS), shrink the differences and convergence with the IFRS step by step. In 2006, the Chinese new accounting standards were issued. The new accounting standards are the milestone in the construction of our accounting standards and also are the latest achievements in accounting convergence with IFRS. In that case, it is very impossible for us to study the differences between the Chinese new accounting standards and IFRS by the condition of their convergence in the main.This paper does the rational study for the main differences between the Chinese new accounting standards and IFRS by using the method of comparison and bibliography after discussing the concept of conversance of accounting standards and the reason of differences in accounting standards in different countries. First of all, compare the difference between the basic accounting standards and Framework for the Preparation and Presentation of Financial Statements and then specially analysis the difference between the specific accounting standards, including fixed asset standard, the standard of governmental subsidies, the standard of the impairment of asset and merger of enterprise standards. Secondly, the paper does the practice study of the difference between the Chinese accounting standards and IFRS. Look into the financial report of 17 enterprises that issue the share in Hong Kong capital market, coagulate the different amount of net income on the base of the different accounting standards and find the main accounting reason caused to this difference. Finally, the paper analysis the disadvantageous influences of this difference and represent the advice for conversance of our accounting standards and IFRS in the future.
论文关键词： 会计准则；国际会计准则；会计准则国际趋同；差异；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；IFRS；International Convergence of Accounting Standards；Differences；
Abstract（英文摘要）：www.328tibet.cn The emergence and development of accounting are the result of the progress and advanced of human productivity and socio-economic. With the rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards has become the evolutional tendency of the international accounting. By reviewing the reform and construction of accounting standards in our country, we can find the international convergence of accounting standards is the central issue. Chinese Ministry of Finance has issued a series of enterprise accounting regime and accounting standards. By studying and researching the International Financial Reporting Standards (IFRS), shrink the differences and convergence with the IFRS step by step. In 2006, the Chinese new accounting standards were issued. The new accounting standards are the milestone in the construction of our accounting standards and also are the latest achievements in accounting convergence with IFRS. In that case, it is very impossible for us to study the differences between the Chinese new accounting standards and IFRS by the condition of their convergence in the main.This paper does the rational study for the main differences between the Chinese new accounting standards and IFRS by using the method of comparison and bibliography after discussing the concept of conversance of accounting standards and the reason of differences in accounting standards in different countries. First of all, compare the difference between the basic accounting standards and Framework for the Preparation and Presentation of Financial Statements and then specially analysis the difference between the specific accounting standards, including fixed asset standard, the standard of governmental subsidies, the standard of the impairment of asset and merger of enterprise standards. Secondly, the paper does the practice study of the difference between the Chinese accounting standards and IFRS. Look into the financial report of 17 enterprises that issue the share in Hong Kong capital market, coagulate the different amount of net income on the base of the different accounting standards and find the main accounting reason caused to this difference. Finally, the paper analysis the disadvantageous influences of this difference and represent the advice for conversance of our accounting standards and IFRS in the future.
论文关键词： 会计准则；国际会计准则；会计准则国际趋同；差异；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；IFRS；International Convergence of Accounting Standards；Differences；