中外会计准则比较研究.doc

目 录 中文摘要关键词····························································3 Abstract Key words························································4 一、引言··································································5 二、中外会计准则比较研究的意义············································5 （一）学习世界各国会计发展的普遍规律······································5 （二）探索适应中国国情的会计模式··········································5 （三）建立和完善会计学科体系··············································5 三、会计准则的国际比较····················································5 （一）制定机构不同导致性质差异············································6 （二）制定程序相近下的细节差异············································6 （三）社会经济环境和法律体系不同导致会计准则内容不同······················7 （四）国际会计准则与各国会计准则的差异····································7 四、中外会计准则差异的具体表现············································8 （一）固定资产准则比较····················································8 （二）借款费用准则比较····················································8 （三）合并准则比较························································9 （四）租赁准则比较························································9 五、国际化与国家化并存的发展趋势··········································9 六、促进我国会计准则国际趋同的建议········································10 （一）借鉴国际会计准则的理论方法··········································10 （二） 完善会计准则制度架构···············································11 （三）提高会计从业人员综合素质············································11 （四）建立会计准则国际趋同的环境··········································11 七、参考文献······························································12 中外会计准则比较研究 中文摘要 随着经济发展的趋势使得会计准则的建立必然趋势。政治以及法律规范的不同而不同，并且其在其机构、制定步骤和内容的组成结构一定的差异性。在制定我国会计准则的过程中，必须根据具有我国特色的社会主义会计环境，同时也要考虑会计准则的国际化要求，符合国家化和国际化并存的发展趋势。 The study of Chinese and foreign accounting standards Abstract Accounting standards have been slowly becoming todays market economy essential needs of Chinese characteristics, and the international of accounting standards is an inevitable trend. Accounting standards establishment will vary in eac