我国企业会计准则国际趋同研究宋惠.docVIP

学校代码：10484 学 号：此处键入准考证号 阿南财證政倣丈曇 HENAN UNIVERSITY OF FINANCE AND ECONOMICS 自学考试（会计专业）本科生论文 论文题目：我国企业会计准则国际趋同研究 专业名称： 工作单位： 作者姓名： 联系方式：此处键入邮编、通讯地址、联系电话 我国企业会计准则国际趋同研究 摘 要 会计作为国际通用的商业语言，在经济全球化和国际资本流动中 起着和桥梁纽带作用，企业会计准则国际趋同有利于发挥会计在经济 全球化中的作用。尤其在2008年金融危机后，为了早曰实现经济复 苏，实现资本在全球资本市场上的最优化配置，各国加紧了对会计准 则制定，积极推动会计准则的国际趋同。改革开放以来，我国企业会 计准则国际趋同取得了显著成效，中国企业会计准则努力实现与国际 财务报告准则的趋同，并与有关国际资本市场会计准则实现了等效， 这顺应了我国市场经济发展和扩大对外开放的需要。但是，我国企业 会计准则国际趋同进程中仍存在一些值得探讨的问题。本文介绍了会 计准则国际趋同的相关概念，阐述了我国会计准则国际趋同的历史进 程及其必耍性，分析了目前我国企业会计准则国际趋同进程中存在的 问题，并提出完善我国企业会计准则国际趋同的对策。 关键词：会计准则，国际趋同，经济全球化，国际会计准则 International convergence of accounting standards forenterprises in our country ABSTRACT Accounting as an international business language, and plays a role of bridge in economic globalization and international capital flows, inter national converge nee of acco un ting stan dards for enterprises is conducive to play the role of accounting in economic globalization. Especially in 2008 after the financial crisis, in order to achieve economic recovery, optimize the allocation of capital in the global capital markets, countries to develop the accounting standards, and actively promote the inter national convergence of accounting standards? Since the reform and opening up, Chinas international con vergence of accounti ng stan dards for en terprises have achieved remarkable results, Chinese accounting standards for enterprises to achieve convergence with inter national financial reporting standards, and achieve the equivalent with the relevant international capital market accounting standards, which conforms to the development of Chinas market economy and the need to expand the opening to the outside world? However, there are still some problems to be discussed in the process of international convergence of accounting standards in china This paper introduces the related concepts of international convergence of accounting standards, discusses the historical process of intern ational con vergence of acco unting stan dards