我国会计准则与国际会计准则的差异探讨.docVIP

PAGE  我国会计准则与国际会计准则的差异探讨 杭州前进齿轮箱集团股份有限公司 陈高勇 摘要 会计的产生和发展是人类社会生产力进步和经济发展的产物，伴随着经济全球化进程的加快和国际资本市场的日益发展，会计准则的国际趋同成为当前国际会计的发展方向。2006年我国颁布了新的企业会计准则体系，新准则是我国会计准则建设的里程碑也是我国会计准则与国际会计准则趋同的最新成果。那么，我国新会计准则和国际会计准则在总体同的情况下还存在哪些方面的差异是值得我们进一步研究的问题。本文采用比较研究法和文献研究法，对我国现行会计准则与国际会计准则存在的主要差异进行理论研究，重点分析了政府补助准则、资产减值准则和企业合并准则的差异。其次，分析了产生差异的原因。最后，提出了未来我国会计准则国际趋同的建议。 关键词：中国会计准则 国际会计准则 差异 Abstract The emergence and development of accounting are the result of the progress and advanced of human productivity and socio-economic. With the rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards has become the evolutional tendency of the international accounting. In 2006, the Chinese new accounting standards were issued. The new accounting standards are the milestone in the construction of our accounting standards and also are the latest achievements in accounting convergence with IFRS. In that case,it is very important for us to study the difference between the Chinese new accounting standards and IFRS by the condition of their convergence in the main. This paper does the rational study for the main differences between the Chinese new accounting standards and IFRS by using the method of comparison and bibliography. First of all, analysis the difference between the specific accounting standards, including the standard of governmental subsidies, the standard of the impairment of asset and merger of enterprise standards. Secondly, analysis the main reason caused to this difference. Finally, represent the advice for conversance of our accounting standards and IFRS in the future. Key Words: International Accounting Standards, Chinese Accounting Standards, Differences 引 言 改革开放三十年来，我国取得了举世瞩目的成就，己经成为国际经济的重要组成部分。但是，在对外贸易当中，已有30多个国家对我国提起反倾销调查，案件累计达500多起。应对反倾销的关键是市场经济地位问题，虽然我国在争取市场经济地位问题上不断取得进展，但是美国、欧盟一直未承认我国是市场经济国家，其原因之一就是我国的会计标准与国际会计标准之间存在较大差异。在对外贸易中计算出口商品的正常价值时，不承认我国会计准则下核算的产品成本，通常采取“替代国”办法。给我国的对外贸易