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我國會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)研究
畢業(yè)論文
我國會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)研究
摘 要：隨著經(jīng)濟(jì)全球化進(jìn)程的加快，會(huì)計(jì)準(zhǔn)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(shí)問題。經(jīng)過10幾年的努力,我國會(huì)計(jì)準(zhǔn)則的國際協(xié)調(diào)取得了初步勝利，2006年2月15日，財(cái)政部正式頒布了1項(xiàng)基本會(huì)計(jì)準(zhǔn)則和38項(xiàng)具體會(huì)計(jì)準(zhǔn)則，至此我國的會(huì)計(jì)準(zhǔn)則體系基本建立。但是由于我國特殊的會(huì)計(jì)環(huán)境，我國會(huì)計(jì)準(zhǔn)則與國際財(cái)務(wù)報(bào)告準(zhǔn)則仍存在許多差異，會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)仍然是我國會(huì)計(jì)規(guī)范改革的重要議題。
本文第1部分闡述了會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的理論內(nèi)涵.分析了會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)的目標(biāo)、方式、原則，以及會(huì)計(jì)準(zhǔn)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(duì)我國會(huì)計(jì)準(zhǔn)則的發(fā)展進(jìn)行簡(jiǎn)要回顧，接著重點(diǎn)分析了我國會(huì)計(jì)準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則的差異；基于上述分析，本文第3部分提出在我國會(huì)計(jì)準(zhǔn)則體系建設(shè)基本完成的階段下，我國在會(huì)計(jì)準(zhǔn)則國際協(xié)調(diào)中應(yīng)遵循的原則以及應(yīng)對(duì)措施。
關(guān)鍵詞：會(huì)計(jì)準(zhǔn)則;會(huì)計(jì)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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