我国会计准则与西方会计准则异同及其应用.docVIP

摘 要 随着经济全球化的日益推进，作为国际通用的商业语言，会计在经济全球化的过程中扮演着越来越重要的角色。世界各国也正不断地向会计准则国际趋同努力。在这样的北京下，研究我国的会计准则与西方国家会计准则之间的差异就显得尤为重要。 文章主要以规范研究为主结合实例分析的方法，以深沪两市上市公司为样本运用年度的半年报，站在一名投With the increasing progress of economic globalization, accounting, as an international general commercial language, plays an increasing significant role. All countries around the world are striving to get the international convergence of accounting standards. Under these undergrounds, studying the accounting standards differences between the China and the west is meaningful. The article takes a way that mainly relaying on the normative research while example analysis co-existing, make the listed companies of Shenzhen and Shanghai stock market as the samples to analyze financial data changes effects on its company’s net assets and profit and loss by using the differences of Chinese and western accounting standards. And then it comes to describe the basic concepts, categories, and functions of Chinese accounting standards. At the same time, it gives a comprehensive introduction to the current situation and the problems of current standards. Based on the above, according to the 2008 semi-annual report of the main board listed companies in Shenzhen stock market, we analyze the accounting standards’ effects on listed companies’ overall performance from the fair value and impairment of asset in an investor’s perspective to fully illustrate the significant influence of accounting standards differences on listed companies of China. Finally, it gets a recommendation on how we China become correspondence with international accounting standards to better communicate with other countries, and do help to fair value and impairment of assets in China’s accounting standards. KEY WORDS：Accounting standards ,Fair value,Impairment of assetsSuggestion目 录 第一章 前言 1 1.1 选题的背景和意义 1 1.2 国内外研究现状 2 1.2.1 国外研究现状 2 1.2.2 国内研究现状 3 1.3 本文研究内容和方法 4 第二章 我国会计准则与国际会计准则对比 7 2.1 国际会计准则 7 2.1.1 国际会计准则的定义 7 2.1.2 国际会计准则的发展史 7 2.2 我国企业会计准则 8