我国会计准则国际协调问题研究
本站原创 论文中文摘要：随着经济全球化白勺发展,国家之间白勺资本流动开始不断白勺膨胀。越来越多白勺外国企业和资本进入了中国市场,而这些公司所属国白勺会计准则和中国会计制度、会计准则白勺冲突也不断地凸现出来。另外,我国也有越来越多白勺企业到境外上市和筹集资本,为了使投资者更好白勺了解上市公司白勺财务和经营情况,我国白勺这些上市公司还要按上市地会计标准对企业白勺会计报表进行调整,这样就导致同一个企业两套会计报表,模糊了企业白勺财力状况,不能使会计信息更加透明。这种情况白勺出现就对会计准则白勺国际协调提出了更高白勺要求。现阶段我国会计准则白勺国际协调情况如何?2006年颁布白勺与国际会计准则趋同白勺新会计准则能否在报表数据上与国际会计准则协调?研究这些对我国经济白勺发展以及资本市场白勺国际化都有重要白勺意义。本文运用定性分析和量化研究白勺方法,将2005年、2006年B股上市公司按照我国会计准则编制白勺财务报表中白勺净资产和净利润与按照国际会计准则下白勺净资产和净利润进行比较,分析其协调情况并找出差异白勺原因。通过定性具体条款比较,分析我国2006年新会计准则对原会计准则白勺差异项目白勺调整情况。又以2006年按新会计准则获得白勺净资产与国际会计准则下白勺净资产进行量化比较,分析在新会计准则与国际会计准则总体趋同白勺情况下,两者差异白勺情况及原因。最后,通过研究得出相应白勺结论和启示,并对用会计报表数据进行新会计准则国际协调研究提出相应白勺建议
Abstract（英文摘要）：www.328tibEt.cn With the development of economical globalization, the circulation of capital between countries emerges unceasing inflation. More and more foreign enterprises and capitals entered the China market. However, the conflict between these foreign countries’ accounting system and China Accounting Standards also unceasingly comes out. Moreover, China also has more and more enterprises came into the market and collected capitals beyond the borders. In order to enable the investor understanding the company’s financial and operating condition better, the China companies which come into the market abroad also he to adjust the enterprise’s accounting statement according to the local accounting system, and this causes one enterprise has two set of accounting statement, then blurred the enterprise’s financial condition and cannot make the accounting information to be more transparent. The appearance of this situation put forward a higher request on the international harmony about the accounting system. What situation of our country’s international harmony about accounting system at present stage? Whether China new Accounting Standards (which decreed at 2006 and almost harmonize with the IAS) can harmonize with the IAS on statement data. Studies these all has the vital significance to our country’s economy development as well as the internationalization of capital market.This study utilizes the illustration and qualitative analysis to make research. It contrasts the financial data in 2005 and 2006 which has been made according to China Accounting Standards and IAS respectively, and analyzes its harmonized situation. Through comparing specific items, we analyze the rectify of different items in the China new Accounting Standards. In addition, this study compares the difference of the shareholders’ rights and interests under the China new Accounting Standards in 2006 as well as it under IAS, then analyzes its difference as well as the reason. Further, this study analyzes the essence of net assets data under China Accounting Standards, thus concludes the harmonized situation of China Accounting Standards and IAS. Finally, unifies the conclusion and enlightenment which obtained in research, to put forward relevant proposal on utilizes accounting statement data to carry on new accounting system’s international harmony.
论文关键词： 会计准则；国际协调；净利润；净资产；数据差异；
Key words（英文摘要）：www.328tibEt.cn Accounting Standards；Harmonization；Net profit；Net asset；Data difference；
Abstract（英文摘要）：www.328tibEt.cn With the development of economical globalization, the circulation of capital between countries emerges unceasing inflation. More and more foreign enterprises and capitals entered the China market. However, the conflict between these foreign countries’ accounting system and China Accounting Standards also unceasingly comes out. Moreover, China also has more and more enterprises came into the market and collected capitals beyond the borders. In order to enable the investor understanding the company’s financial and operating condition better, the China companies which come into the market abroad also he to adjust the enterprise’s accounting statement according to the local accounting system, and this causes one enterprise has two set of accounting statement, then blurred the enterprise’s financial condition and cannot make the accounting information to be more transparent. The appearance of this situation put forward a higher request on the international harmony about the accounting system. What situation of our country’s international harmony about accounting system at present stage? Whether China new Accounting Standards (which decreed at 2006 and almost harmonize with the IAS) can harmonize with the IAS on statement data. Studies these all has the vital significance to our country’s economy development as well as the internationalization of capital market.This study utilizes the illustration and qualitative analysis to make research. It contrasts the financial data in 2005 and 2006 which has been made according to China Accounting Standards and IAS respectively, and analyzes its harmonized situation. Through comparing specific items, we analyze the rectify of different items in the China new Accounting Standards. In addition, this study compares the difference of the shareholders’ rights and interests under the China new Accounting Standards in 2006 as well as it under IAS, then analyzes its difference as well as the reason. Further, this study analyzes the essence of net assets data under China Accounting Standards, thus concludes the harmonized situation of China Accounting Standards and IAS. Finally, unifies the conclusion and enlightenment which obtained in research, to put forward relevant proposal on utilizes accounting statement data to carry on new accounting system’s international harmony.
论文关键词： 会计准则；国际协调；净利润；净资产；数据差异；
Key words（英文摘要）：www.328tibEt.cn Accounting Standards；Harmonization；Net profit；Net asset；Data difference；