积极推进我国会计标准框架体系建设的基本思路.doc

积极推进我国会计标准框架体系建设的基本思路 完 成 日 期： 2011-5-28 学 生 姓 名： 栾瑞晓 指 导 教 师： 孙美杰 答辩小组成员： 论 文 成 绩： 摘 要 改革开放以来,尤其是近十年来,我国会计标准改革不断深入,在较短的时间里迈出了重大步伐,并在许多方面与国际会计准则取得一致或协调,赢得了国际会计界的高度评价。其中,在企业会计标准方面,已经发布和实施了多项会计准则和会计制度,对于规范企业会计行为做出了重大的贡献但随着我国社会主义市场经济体制改革的深入发展和外部经济环境的不断变换,我国企业各种新的经济业务不断涌现,同时,我国财政管理体制改革步伐也在明显加快,会计的环境发生了重大变化,要求对现行会计进行全面的改革,以适应新形势下发展的需要,这些都在客观上要求进一步推动我国会计标准的改革和发展。会计标准框架体系针对我国会计标准的现状及存在的主要问题,结合未来我国会计标准的发展趋势。Since the reform and opening up, especially in recent years, our country accountant standard reform, in a relatively short period of time taken significant steps, and in many ways with international accounting standards agreed or coordinate won the international accounting highly. Among them, the enterprise accounting standard, has issued and implemented a multiple accounting standards and the accounting system, to standardize enterprise accounting behavior made significant contributions. But along with our country socialist market economy system reform of development and external economic environment continuously transformation, our country enterprise all kinds of new economic business constantly emerging, at the same time, our country finance management system reform step also in accounting environment quickened markedly, great changes have taken place, it is required to present accounting to conduct a comprehensive reform, to adapt to the new situation development needs, these are objectively requires further impel our accounting standards of reform and development. This thesis means it is in this context elucidating a kind of accounting standard system frame construction mentality. This paper from the account