我国会计准则与国际会计准则的比较研究摘要本文主要对我国会计准则与国际会计准则的差异进行比较以及形成差异的原因分析，最后提出我国会计准则国际化的存在的问题与建议。主要从会计准则的结构层次、侧重对象、计量模式、治理目标来比较我国会计准则与国际会计准则的差异，分别就社会整体因素、经济水平因素、准则体系因素、行业因素来对这些差异的原因进行分析，通过对我国会计准则与国际会计准则准则的比较，探索适应我国国情的会计准则发展道路。关键词：中国会计准则，国际会计准则，差异IAbstractIn this paper, the differences between Chinese Accounting Standards and International Accounting Standards and the reasons for the differences are analyzed. Finally, the problems and suggestions on the internationalization of accounting standards in China are put forward. The main difference from the structure, accounting standards focus on the object, measurement mode, governance objectives to compare China's accounting standards and international accounting standards, are social factors and economic factors, the overall level of standards and industry factors of these differences were analyzed, through the comparison of Chinese accounting standards and international accounting standards, to explore the way to adapt to the development of accounting standard in our country.Keywords：Chinese Accounting Standards, International Accounting Standards,differenceII目录 摘要...................................................................................................................................................IAbstract............................................................................................................................................II绪论..................................................................................................................................................21 会计准则的概述...........................................................................
