《浅论我国会计准则的发展与完善》-毕业论文（设计）.docVIP

PAGE \* MERGEFORMAT4 准考证号：XXXXXXXXXXXX 本科生毕业论文（设计） 浅论我国会计准则的发展与完善 学 院： 江西科技学院 专 业： 会计 班 级： 201210会计 学生姓名： 指导老师： 完成日期： 2013年7月2日 江西科技学院本科生毕业论文（设计） PAGE PAGE \* MERGEFORMAT I 摘要 会计准则是会计工作的规范，会计准则的建设是市场经济条件下的一项重要的制度建设。各主要经济发达国家都非常重视会计准则建设和实施，而会计准则的实施完善是会计准则建设的关键环节，加强对会计准则实施过程中出现问题的研究和探索便具有重要的意义，可以使我国的会计准则更加的完善，更好的实施。本文通过对我国会计准则的制定状况和在会计准则存在的问题进行深入分析,总结了我国在实施会计准则以来取得的成绩和不足，并分析了问题成因；对进一步发展和完善我国会计准则体系进行了研究，提出了具体的对策建议，并从完善方面阐述了自己的看法。 关键词：会计准则 存在问题 实施 完善和发展 Abstract Accounting standard is the norm of accounting work, and the construction of accounting standard is an important system construction under the condition of market economy. Some economically advanced countries attach great importance on the construction and implement of accounting standard, and the perfect implement of accounting standard is the key node in the building of accounting standard. Therefore, the research and exploration to the problems appeared in the execution of accounting standard is of vital importance, and can make our country’s accounting standard more perfect and successful in implement. In this thesis, the author analyzed the situation and problems of accounting standard deeply, and summarized the achievements and shortcomings of carrying out accounting standard, including analyzing the reasons for these problems. Furthermore, the author studied the development and perfection of accounting standard, and proposed some concrete solutions and suggestions. Key words: accounting standard, problems, implement, perfection and development 目 录 TOC \o "1-3" \h \z \u HYPERLINK \l "_Toc368423906" 第一章 引言 PAGEREF _Toc368423906 \h 1 HYPERLINK \l "_Toc368423907" 1.1 概述 PAGEREF _Toc368423907 \h 1 HYPERLINK \l "_Toc368423908" 1.1.1 会计准则模式 PAGEREF _Toc368423908 \h 1 HYPERLINK \l "_Toc368423909" 1.1.2 会计准则的意义 PAGEREF _Toc368423909 \h 1 HYPERLINK \l