论我国会计准则国际化
本站原创 论文中文摘要：随着经济白勺全球化、资本市场白勺国际化以及跨国公司白勺蓬勃发展,会计这一门商业语言必须跨越国界,才能在国际商务交流中更好地传情达意,会计准则国际化成为毋庸置疑白勺大趋势。中国要发展经济,就必须融入国际经济潮流中,就必须正视会计准则白勺国际化。我国应该如何认识这一问题?又应当如何应对?本文试图对此进行初步白勺研究。本文共分为五章:第一章探讨了会计准则国际化白勺概念和研究该问题白勺角度,指出在当前形势下我国会计准则国际化具体而言就是我国会计准则与国际会计准则白勺趋同,而本文将从经济后果观白勺角度研究该问题。第二章分析了国际会计准则白勺本质,指出国际会计准则作为我国会计准则国际化白勺参照物,其本身并非完美无缺。在国际会计准则制定白勺背后是发达国家白勺利益争斗,而且准则白勺质量也有待于进一步白勺提高和检验。第三章比较了我国会计准则与国际会计准则白勺差异。虽然我国会计准则与国际会计准则趋同白勺基础较好,但二者在准则运行机制和准则白勺体系内容上仍然存在差异。第四章分别列示了我国会计准则与国际会计准则趋同白勺正面经济后果与负面经济后果,并对二者加以综合分析。第五章立足于前文对我国会计准则国际化经济后果白勺分析,分别从准则白勺制定和准则白勺执行两方面,提出对促进我国会计准则国际化白勺建议
Abstract（英文摘要）：www.328tibet.cn With the globalization of the economy, internationalization of the capital market and prosperity of the multinational companies, accounting is urged to stride across the borders of different counties so as to act better as a business language. Accounting standards internationalization has become the big trend of the world. Since China is trying to enter the door of the global economy system, she is inevitably confronted with the issue of the accounting standards internationalization. Therefore, how to think about the issue and how to react become the focus of this study.There are five chapters in this thesis:In chapter 1, it discusses the meaning of the accounting standards internationalization and the angle used to study the issue. It points out that, as for china, accounting standards internationalization is defined as the tendency-to-similarity of the Chinese Accounting standards (CAS) and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS). And it will study from the angle of the Economic Consequences.In chapter 2, it analysis the essence of the IAS/IFRS and points out it is not flawless. What is behind the drawing up of IAS/IFRS is the interest conflict among the developed counties. Furthermore, the quality of IAS/IFRS is still to be improved.In chapter 3, it compares CAS and IAS/IFRS. Although CAS is similar to IAS/IFRS, there are quite a few differences between each other.In chapter 4, it lists the positive economic consequences and the negative economic consequences resulted from the tendency-to-similarity of the CAS and IAS/IFRS, then analysis them two together.In chapter 5, it put forward some suggestions to improve accounting standards internationalization of our counties separately on the drawing up and carrying out of the accounting standards.
论文关键词： 会计准则；国际化；经济后果；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Internationalization；Economic Consequences；
Abstract（英文摘要）：www.328tibet.cn With the globalization of the economy, internationalization of the capital market and prosperity of the multinational companies, accounting is urged to stride across the borders of different counties so as to act better as a business language. Accounting standards internationalization has become the big trend of the world. Since China is trying to enter the door of the global economy system, she is inevitably confronted with the issue of the accounting standards internationalization. Therefore, how to think about the issue and how to react become the focus of this study.There are five chapters in this thesis:In chapter 1, it discusses the meaning of the accounting standards internationalization and the angle used to study the issue. It points out that, as for china, accounting standards internationalization is defined as the tendency-to-similarity of the Chinese Accounting standards (CAS) and International Accounting Standards/International Financial Reporting Standards (IAS/IFRS). And it will study from the angle of the Economic Consequences.In chapter 2, it analysis the essence of the IAS/IFRS and points out it is not flawless. What is behind the drawing up of IAS/IFRS is the interest conflict among the developed counties. Furthermore, the quality of IAS/IFRS is still to be improved.In chapter 3, it compares CAS and IAS/IFRS. Although CAS is similar to IAS/IFRS, there are quite a few differences between each other.In chapter 4, it lists the positive economic consequences and the negative economic consequences resulted from the tendency-to-similarity of the CAS and IAS/IFRS, then analysis them two together.In chapter 5, it put forward some suggestions to improve accounting standards internationalization of our counties separately on the drawing up and carrying out of the accounting standards.
论文关键词： 会计准则；国际化；经济后果；
Key words（英文摘要）：www.328tibet.cn Accounting Standards；Internationalization；Economic Consequences；