我国会计准则国际趋同现状分析及启示分析研究 财务管理专业VIP专享VIP免费

我国会计准则国际趋同现状分析及启示摘要会计准则的国际趋同是世界上这个行业里面备受瞩目的问题。并且现在全世界的市场发展可以说高歌猛进，渐渐形成了经济全球化的局面。我国想要让经济更急发达一些，那么就必须和世界接轨，一定要重视会计准则的国际趋同。回想一下这些年中国在这方面进行的改进以及会记行业的发展，当中会计准则的国际趋同乃是核心问题，可以展现出中国和世界上各个国家在这方面的相互配合，对中国的未来对会计行业进行革新是十分重要的。本文分析了企业会计准则趋同成果，指出了企业会计准则趋同对企业会计信息的影响、并且中国的会计准则国际趋同受到何种限制以及相关准则则是要与中国特备的经济系统相吻合。本文指出了我国会计准则国际趋同带来的启示：1、选择适合我国市场环境的会计准则路径，2、建立国际化的市场环境和法律环境，3、趋同后的准则应照顾本国经济环境的特殊性，4、培养国际化会计人才。关键词：会计准则；国际趋同；影响INTERNATIONALCONVERGENCEOFACCOUNTINGSTANDARDSINOURCOUNTRYTHESTATUSQUOANALYSISANDREVELATIONABSTRACTTheinternationalconvergenceofaccountingstandardsistheaccountingcirclesinrecentyearsathomeandabroadtodiscussmoreofaproblem.Withthespeedingupofeconomicglobalizationandinternationaldevelopmentofthecapitalmarket,theinternationalconvergenceofaccountingstandardsisthetrendofTheTimes,becomeinevitabletorealworldproblems.Chinatoeconomicdevelopment,itmustbeintegratedintotheinternationaleconomictrend,wemustfaceuptotheinternationalconvergenceofaccountingstandards.Reviewthehistoryoftheconstructionoftheaccountingreforminourcountryandaccountingstandards,theinternationalcoordinationofaccountingstandardshasalwaysbeenacentralthemeofaccountingreforminChina,andmainlyreflectsinourcountry'saccountingstandardswithinternationalaccountingstandardsonthecoordinationofthereformanddevelopmentofaccountinginourcountryhadaprofoundimpact.Thispaperanalyzestheaccountingstandardsforenterprisesconvergenceresults,pointsouttheaccountingstandardforbusinessenterprisestheinfluenceoftheconvergenceofenterpriseaccountinginformation,internationalconvergenceofaccountingstandardsinourcountry,restrictingfactorsandaccountingstandardstoadapttotheparticularityoftheeconomicsysteminourcountry.ThispaperpointsouttheinternationalconvergenceofaccountingstandardsinChinabringenlightenment:1,choosetosuitourmarketenvironmentaccountingstandardspath,2,tosetuptheinternationalmarketenvironmentandlegalenvironment,after3,convergencecriteriashouldtakecareoftheparticularityofdomesticeconomicenvironment,4,cultivatinginternationalaccountingtalents.KEYWORD:accountingstandards;Theinternationalconvergence;impact目录摘要...................................................IABSTRACT................................................II1引言...................................................12会计准则理论概述.......................................12.1会计准则的概念....................................12.2会计准则国际趋同的含义............................13国内外会计准则国际趋同的现状...........................23.1我国会计准则国际趋同的历程..................................................23.2国外会计准则国际趋同情况......................................................33.2.1美国会计准则国际趋同情况...............................................................33.2.2欧盟会计准则国际趋同情况...............................................................43.3我国会计准则国际趋同取得的成果和制约因素......................53.3.1企业会计准则趋同对企业会计信息的影响....................