学校代码:10484学号:此处键入准考证号河南财经政法大学HENANUNIVERSITYOFFINANCEANDECONOMICS自学考试(会计专业)本科生论文论文题目:我国企业会计准则国际趋同研究专业名称:工作单位:作者姓名:我国企业会计准则国际趋同研究摘要会计作为国际通用的商业语言,在经济全球化和国际资本流动中起着和桥梁纽带作用,企业会计准则国际趋同有利于发挥会计在经济全球化中的作用。尤其在2008年金融危机后,为了早日实现经济复苏,实现资本在全球资本市场上的最优化配置,各国加紧了对会计准则制定,积极推动会计准则的国际趋同。改革开放以来,我国企业会计准则国际趋同取得了显著成效,中国企业会计准则努力实现与国际财务报告准则的趋同,并与有关国际资本市场会计准则实现了等效,这顺应了我国市场经济发展和扩大对外开放的需要。但是,我国企业会计准则国际趋同进程中仍存在一些值得探讨的问题。本文介绍了会计准则国际趋同的相关概念,阐述了我国会计准则国际趋同的历史进程及其必要性,分析了目前我国企业会计准则国际趋同进程中存在的问题,并提出完善我国企业会计准则国际趋同的对策。关键词:会计准则,国际趋同,经济全球化,国际会计准则InternationalconvergenceofaccountingstandardsforenterprisesinourcountryABSTRACTAccountingasaninternationalbusinesslanguage,andplaysaroleofbridgeineconomicglobalizationandinternationalcapitalflows,internationalconvergenceofaccountingstandardsforenterprisesisconducivetoplaytheroleofaccountingineconomicglobalization.Especiallyin2008afterthefinancialcrisis,inordertoachieveeconomicrecovery,optimizetheallocationofcapitalintheglobalcapitalmarkets,countriestodeveloptheaccountingstandards,andactivelypromotetheinternationalconvergenceofaccountingstandards.Sincethereformandopeningup,China'sinternationalconvergenceofaccountingstandardsforenterpriseshaveachievedremarkableresults,Chineseaccountingstandardsforenterprisestoachieveconvergencewithinternationalfinancialreportingstandards,andachievetheequivalentwiththerelevantinternationalcapitalmarketaccountingstandards,whichconformstothedevelopmentofChina'smarketeconomyandtheneedtoexpandtheopeningtotheoutsideworld.However,therearestillsomeproblemstobediscussedintheprocessofinternationalconvergenceofaccountingstandardsinchina.Thispaperintroducestherelatedconceptsofinternationalconvergenceofaccountingstandards,discussesthehistoricalprocessofinternationalconvergenceofaccountingstandardsinChinaanditsnecessity,analyzestheproblemsofChina'saccountingstandardsintheprocessofinternationalconvergence,andputsforwardtheimprovementofChina'saccountingstandardswiththeinternationaltrendofenterprisestrategy.InternationalconvergenceofaccountingstandardsinternationalaccountingstandardsofeconomicglobalizationKeywords:accountingstandards,internationalconvergence,economicglobalization,theinternationalaccountingstandards目录1引言..............................................................11会计准则国际趋同概述..............................................21.1会计准则国际趋同的涵义............................................................................21.2会计准则国际趋同的动因............................................................................21.3各国会计准则国际趋同现状........................................................................31.3.1美国.......................................................................................................31.3.2欧盟.......................................................................................................41.3.3日本........................