我国会计准则国际趋同中存的问题及对策.docVIP

PAGE PAGE I 我国会计准则国际趋同中存在的问题及对策 摘 要 随着经济全球化进程的加快和国际资本市场的日益发展，会计国际化呈现出全球加速的趋势，作为规范会计信息标准会计准则的国际化是会计国际化的核心。尽管我国在会计准则国际趋同的道路上已经取得了令人瞩目的成果，发布了与国际会计准则实质性趋同的准则体系，然而由于我国会计改革起步较晚和会计环境的特殊性，在会计准则国际趋同的道路上还有很长的路要走。本文在概述我国会计准则国际趋同现状的基础上，对其成长、发展、进一步完善所现存的障碍和阻力进行分析，并针对这些障碍提出应采取的一些策略建议，以期能够对推动我国会计准则的国际趋同有所帮助。 关键词 会计准则；国际趋同；会计环境；会计改革 The Problems and Countermeasures in International Convergence of Accounting Standards in China ABSTRACT With the accelerated process of economic globalization and international capital markets , the accounting internationalization is showing the accelerating global trend, accounting standards is the accounting internationalizations core. Despite Chinas international convergence of accounting standards have achieved remarkable results, released a substantial system with international accounting standards, however, because of the start-late accounting reform and the special accounting environment in China, there is a long way to go on the road of accounting standards international convergence. Our analysis based on the special accounting environment in China, put forward obstacles China are facing and strategic proposals should take in the process of international convergence of accounting standards, with a purpose to promote the international convergence of accounting standards of China. KEY WORDS accounting standard; international convergence；accounting environment；accounting reform PAGE 8 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc284074106 摘 要 PAGEREF _Toc284074106 \h I HYPERLINK \l _Toc284074107 ABSTRACT PAGEREF _Toc284074107 \h II HYPERLINK \l _Toc284074108 前言 PAGEREF _Toc284074108 \h 1 HYPERLINK \l _Toc284074109 1我国会计准则国际趋同的发展现状 PAGEREF _Toc284074109 \h 1 HYPERLINK \l _Toc284074110 2我国会计准则国际趋同的必要性 PAGEREF _Toc284074110 \h 2 HYPERLINK \l _Toc284074111 2.1趋同可提高国际贸易的效率，减少对外贸易的损失 PAGEREF _Toc284074111 \h 2 HYPERLINK \l _Toc284074112 2.2趋同可促进国际资本市场的发展，降低企业融资成本 PAGEREF _Toc284074112 \h 2 HYPERLINK \l _Toc284074113