對我国具体会计准则的思考.docVIP

湖南大学毕业论文 PAGE PAGE III 对我国部分会计准则变化的一些思考 摘 要 会计准则的国际趋同是当前国际会计界最热门、最前沿的问题，也引起了国内理论界和实务界的高度关注.在会计界，从主张会计准则的国际协调到现在提出的会计准则国际趋同。我国财政部于2006年2月发布了包括1项基本准则和38项具体准则的新会计准则体系，并规定于2007年1月1日起首先在上市公司施行。新会计准则体系的发布，标志着适应我国市场经济发展的要求，与国际财务报告准则充分趋同的企业会计准则体系得到正式建立。 新准则中涉及资产减值准备的转回、投资性房地产按公允价值计量、债务重组中的利得、非货币资产交换损益、存货成本计价中取消后进先出法、合并报表范围的变动、借款费用资本化金额、持有至到期投资的后续计量等内容，结合中国会计准则的现状与国际化发展进行分析，最后对中国会计准则的国际化发展提出看法。 关键词：资产减值准备；投资性房地产公允价值；非货币资产交换；债务重组中的利得；存货成本计价；合并报表 ；持有至到期投资的后续计量；股权激励；无形资产摊销  Abstract:：International convergence of accounting postulates is currently the hottest and the most cutting-edge topic in the international accounting, which has also attracted the attention of the national field of theory and practice. In accounting, it goes through the International Coordination of Accounting Standards to the present International convergence of accounting postulates. In the February of 2006, the Ministry of Finance of China issued the new accounting standard system, including one basic accounting standard and thirty-eight idiographic accounting standards and prescribed that it will first take effect in listed companies from Jan 1, 2007. The new accounting standard system symbolizes the foundation of a corporation accounting standard system, which is adapted to the economic development of our country and tended to international financial reporting standards. New Enterprise Accounting Standards about the back of the allowance for assets impairment、 the investing in real estate adopts just and sound value to measure the mode、the gains of debt restructuring、 HYPERLINK javascript:showjdsw(jd_t,j_) profit and loss about Exchange of non-monetary assets、Elimination of LIFO Valuation Method for Inventories Delivered out、Merge fiscal statement scope change、On the Affirmation of Amount in Loan Capitalization、subsequent measurement of held to maturity investment etc、combined with Chinese accounting standards and the status of international development, the last of Chinas accounting standard