浅议我国会计准则和国际会计准则的趋同.doc

PAGE 分类号：F23 U D C：D10621-412-(2011)4382-0 密 级：公 开 编 号：2007232099 浅议我国会计准则的国际趋同 论文作者姓名： 蒋德光 申请学位专业： 会计学 申请学位类别： 管理学学士 指导教师姓名（职称）： 金希萍（教授） 论文提交日期： 201 浅议我国会计准则的国际趋同 摘 要 随着经济全球化和资本市场一体化日益增强，会计国际趋同趋势已成为不可抵挡的历史潮流。为适应中国经济快速市场化和国际趋同的要求，提高会计信息质量，我国一直以积极地姿态投入到会计国际趋同的进程当中。2006年2月15日，我国会计界结合我国市场经济发展实际情况，制定了与国际会计准则高度趋同的新会计准则，这让我国在会计国际趋同问题上迈出重大的一步。对比新准则与国际会计准则，除了个别方面存在较小差异外，一致的程度相当高，标志着我国会计准则正在向国际会计准则靠拢。新会计准则实施后将提高信息的透明度和可比性，这将有助于推动我国完善现代市场经济模式，并有利于投资者做出理性决策，有助于中国乃至全球范围内资本市场的发展。本文将从我国新会计准则与国际趋同的背景、趋同的内容体现和出现的问题进行探讨，最后进一步提出我国会计准则与国际会计准则趋同面临问题的对策。 关键词：新会计准则 国际趋同 建议 Analysis on international convergence of Chinese New Accounting Standard Abstract With the increasingly boosting of economic globalization and international capital market integration, the trend of accounting internationalization has been an irresistible tide .In order to comply with the needs of rapid marketability and internationalization of Chinese economy enhance the quality of accounting internationalization. On February 15, 2006, tightly combining with the development process of Chinese market economy, China established a new Accounting Standard that was highly synchronized with International Accounting Standard, which enabled China to take a big step forward in the issue of Accounting International Convergence .Comparison of new standards and international accounting standards, in addition to small individual differences exist, the same very high level, marking Chinas accounting standards are moving closer to international accounting standards. Implementation of new accounting standards will improve the transparency and comparability of information, which will help to promote the perfection of the modern market economy, and helps investors make rational decisions, help China and the global capital markets. This paper made analysis and discussion in the aspects of background, content, as well as pros and cons of the international convergence of new accounting standard. At last, it r