会计准则国趋同性研究.docVIP

学 号_0702011063 毕 业 论 文（设计） 课 题 会计准则国际趋同性研究 学生姓名 倪红丽 系 别 会计学系 专业班级 07会专2班 指导教师 郝银辉 二○一○ 年 六 月 目录 一、会计准则国际趋同的必要性与可行性……………………………………………………1 （一）会计准则国际趋同的必要性……………………………………………………………1 （二）会计准则国际趋同的可行性……………………………………………………………1 二、主要国家对会计准则国际趋同的态度……………………………………………………1 （一）概述………………………………………………………………………………………2 （二）欧盟的态度………………………………………………………………………………2 （三）美国的态度………………………………………………………………………………2 （四）我国对会计准则国际趋同的态度………………………………………………………2 三、我国会计准则的国际趋同的背景及表现…………………………………………………3 （一）我国对会计准则国际趋同的迫切性……………………………………………………3 （二）我国会计准则国际趋同的表现…………………………………………………………4 四、我国会计准则国际趋同存在的问题及对策………………………………………………4 （一）我国会计准则国际趋同存在的问题……………………………………………………4 （二）改善我国会计准则国际趋同的对策International convergence of accounting standards Abstract With the globalization of economy and international capital market integration trend of accounting internationalization strengthened day by day, the world has become a realistic problem cannot be avoided.At the beginning of this century international accounting standards board (IASC) finish the strategic reorganization, will develop a single, high quality, worldwide universally applicable international financial reporting standards (IFRS) into its strategic goals, it will be in accounting standards of international accounting standards for construction and far-reaching influence.Convergent In the economic globalization background, the national accounting standards as an important economic activity rules, we must realize that international convergence of accounting information, and to become the international language of business and facilitate the general international economic activities and reduce the cost of international economic activities, and increase the wealth of human society.Therefore, in the 21st century, the international convergence of accounting criterion has become the worlds consensus and collective action.China should actively partic