我國會計準則國際協(xié)調(diào)研究

畢業(yè)論文

我國會計準則國際協(xié)調(diào)研究
 
摘  要：隨著經(jīng)濟全球化進程的加快，會計準則的國際協(xié)調(diào)已成為我國和世界各國不可回避的現(xiàn)實問題。經(jīng)過10幾年的努力,我國會計準則的國際協(xié)調(diào)取得了初步勝利，2006年2月15日，財政部正式頒布了1項基本會計準則和38項具體會計準則，至此我國的會計準則體系基本建立。但是由于我國特殊的會計環(huán)境，我國會計準則與國際財務報告準則仍存在許多差異，會計準則國際協(xié)調(diào)仍然是我國會計規(guī)范改革的重要議題。
本文第1部分闡述了會計準則國際協(xié)調(diào)的理論內(nèi)涵.分析了會計準則國際協(xié)調(diào)的目標、方式、原則，以及會計準則國際協(xié)調(diào)的必要性及可能性；第2部分首先從國際協(xié)調(diào)的角度對我國會計準則的發(fā)展進行簡要回顧，接著重點分析了我國會計準則與國際會計準則的差異；基于上述分析，本文第3部分提出在我國會計準則體系建設基本完成的階段下，我國在會計準則國際協(xié)調(diào)中應遵循的原則以及應對措施。

關(guān)鍵詞：會計準則;會計環(huán)境;國際協(xié)調(diào)

Study on International Harmonization of Accounting Standards in Our Country
 
Abstract: Along with the acceleration of economical globalization，how to realize the international harmonization of accounting standards has become a realistic problem faced by every country inevitably. With the efforts in past decades，our international harmonization of accounting standards has gained a preliminary victory. On February 5，2006，the Ministry of Finance had officially issued 1 basic standard and 38 concrete standards, finally setting up our country accounting standards system. However, because of our special accounting environment, our accounting standards with international financial reporting standards still exist many differences, IAS international coordination remains Chinas reform of the accounting norms of the important topics.
In the first chapter, the article interprets the theory connotation of the international harmonization of accounting standards, and the thesis analyses the aim, means and principles of international harmonization of accounting standards, and explores its necessity and its possibility. In the second chapter, first from the perspective of international coordination on the development of accounting standards for a brief review, Then focus on analysis of the accounting standards with international accounting standards the difference; Based on above analysis, the principles we should follow and the countermeasures we should take when we have already set up our accounting standards basically have been proposed in chapter three.

Keywords: Accounting standards; Accounting Environment; International harmonization

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