会计国际化的现状及发展趋势研究.docVIP

内容摘要 全球经济日益紧密联系的大潮流下，作为全世界发展中国家之首的中国， 我们对全球经济发展的影响力首屈一指。在世界贸易国际化的今天，世界 各国经济互相依存，随着我国在世界经济地位的不断提高，在国际经济平 台上扮演重要的角色。在此背景下，会计作为一种重要的商业语言，正需要 会计准则国际化以应对全球经济一体化，但现阶段我国会计国际化仍存在 这样那样的问题。本文通过分析我国会计国际化的现状，以及对比全球主 要经济体的会计国际化的发展历程，进一步讨论我国发展趋势与前景。根 据会计制度分类下会计准则对会计核算的影响，结合本国会计制度的发展 历程，得出会计国际化日益趋同的结论并分析为何实行、如何实行会计准 则国际化，以及近些年来我国在会计准则国际化道路上付出的努力和获得 的成果。 关键词：会计准则；趋同；世界主要经济体；本国国情 ABSTRACT The global economy is increasingly close ties, as China is the head of all the developing countries in the world. China’s influence in the global economy is second to none, In today’s world of international trade, interdependent world economy of each other, as China continues to improve the economic status of the world, plays an important role in the international economic platform. In this context, accounting as an important business language, is in need of international accounting standards in order to cope with the global economic integration, but at this stage of the internationalization of accounting such problems still exist. This paper analyzes the status quo of Chinas accounting internationalization, as well as comparative accounting major global economies and international development process, further discussion of trends and prospects. According to the accounting system of classification under GAAP accounting, combined with the development process of the national accounting system，the growing convergence of international accounting draw conclusions and analyze why implemented, how the implementation of international accounting standards，as well as our country in recent years，efforts on accounting standards the international road and achievements obtained. Key words： Accounting standards; convergence; major world economies; national conditions 目录 TOC \o 1-5 \h \z HYPERLINK \l bookmark6 \o Current Document \h 一、 会计国际化的现状 1 HYPERLINK \l bookmark7 \o Current Document \h （一） 会计国际化的概念及内容 1 HYPERLINK \l bookmark8 \o Current Document \h （二） 实行会计国际化的原因 2 HYPERLINK \l bookmark9 \o Current Docu