中国会计制度的变迁及其基本规律 毕业论文.doc

中文摘要 中国会计制度的变迁之所以频繁变迁, 主要是因为中国缺少一个科学可行的会计制度质量标准, 会计制度的制订缺乏一个必要的社会基础, 会计制度的变迁没有与时俱进,只有追根溯源, 对症下药, 才能革故鼎新。随着全球贸易的飞速发展和经济一体化趋势的不断加强 ,会计国际化已成为世界各国普遍关注的现实问题 。文章首先从会计国际化已成为中国经济发展的必然趋势入手展开论述 ,分析了中国会计制度与会计准则的现状及国际化趋向 ,最后对中国会计制度与会计准则的国际化发展提出了建议会计制度变迁The China accounting system vicissitude the reason that the frequent vicissitude, mainly is because China lacks a science feasible accounting system quality specification, the accounting system making lacks an essential social basis, the accounting system vicissitude has not kept pace with the times, only then gets to the bottom of a matter, acts appropriately to the situation, can discard the old and establish the new, welcomes the innovation to construct China accounting system the spring.Along with the global trade rapid development and the economic integration tendency unceasing enhancement,accountant the internationalization has become the various countries universal attention the realistic question.The article first the internationalization has become the Chinese economy development from accountant inevitable trend obtaining to launch the elaboration, then has analyzed the China accounting system and accountant the criterion present situation and the internationalization trend, finally the criterion internationalization development put forward the proposal to the China accounting system and accountant.The economical globalization causes the international economy exchange and the cooperation is day by day frequent, accountant took in the international economy exchange and the cooperation process commercial language, must conform to the economical globalization requirement, namely realizes accountant the internationalization. Key word: Accounting system,present situation and trend of development,vicissitude 引 言 会计制度朝令夕改,会计信息割裂失真,会计制度的执行严重偏离制度本身,不仅加大了财会人员知识更新的成本,降低了工作效率,干扰了社会主义经济建设的秩序。中国会计制度变迁频繁,是因为中国缺少一个科学可行的会计制度质量标准,会计制度的制订缺乏一个必要的社会基础,会计制度的变迁没有与时俱进,会计制度在构成上缺乏完整性、系统性、科学性,在执行上缺乏严肃性。鉴于会计制度存在这种情况，对会计制度变迁的了解分析，因此，只有追