我国会计规范体系构建的探究第8稿王新杰.docxVIP

/PAGE \* MERGEFORMAT2摘要本文致力于找出我国会计规范体系中存在的缺陷和解决办法。采用分析事实案例，从会计规范体系结构，会计规范体系标准，会计规范体系执行方式等方面对比中国与国际的差异。对比结果显示我国在对会计规范体系的制定，执行方面都存在着问题，针对这些问题，在充分考虑到中国这样一个发展中的、又处于转型经济时期的国家所面临的特殊会计问题情况，提出了针对性的解决办法。首先明确对待会计规范体系问题的态度，确定处理这些问题的方式，从细节的内在原因着手，在考虑各方面互相牵涉的客观因素下制定出合理有效的解决办法；并且从会计规范体系环境着手，试图从根本上改变会计规范体系的现状。最终，本文得出了我国会计规范体系中存在问题是必然的，抓住机会与国际会计规范体系趋同是当务之急，客观环境对会计工作人员的主观影响对会计规范体的制定的反作用不可忽视的结论。关键字：会计规范体系，会计制度，国际会计规范体系This passage in order to find out the problems of China’s Accounting standard system and the ways to solve them. we will cite some public cases ,and analysis the different with International accounting standard system at standard, enforce and so on. The result show that there are many defectives, face these defectives, we have considered China is an anti developing country accompany economic transition .And then we put some special ways to solve them. At first, we should face them rational, make the style of the ways solve these problems, beginning from the details, root causes. Then analysis the environment of accounting standard system, try to solve all problems. Finally, we got the concluded that it’s inevitable appear these problems in China’s Accounting standard system, we must grasp the chance similar International accounting standard system in time, and we shouldn’t ignore the reflect of objective environment.Key word: The accounting standard system, Accounting system, The international accounting standard system目录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc463478630 引言 PAGEREF _Toc463478630 \h 1 HYPERLINK \l _Toc463478631 1 研究意义及现状 PAGEREF _Toc463478631 \h 1 HYPERLINK \l _Toc463478632 1.1 研究意义 PAGEREF _Toc463478632 \h 1 HYPERLINK \l _Toc463478633 1.1.1 会计工作的重要性 PAGEREF _Toc463478633 \h 1 HYPERLINK \l _Toc463478634 1.1.2 会计规范体系的作用 PAGEREF _Toc463478634 \h 1 HYPERLINK \l _Toc463478635 1.2 我国会计规范体系的现状 PAGEREF _Toc463478635 \h 2 HYPERLINK \l _Toc463478636 1.2.1 结构与关系 PAGEREF _Toc463478636 \h 2 HYPERLINK \l _Toc463478637 1.2.2 会计法律现状 PAGEREF _Toc463478637