我国会计准则与西方会计准则异同及其应用.docVIP

西安交通大学城市学院本科生毕业设计（论文） 摘要 PAGE I 摘 要 随着经济全球化的日益推进，作为国际通用的商业语言，会计在经济全球化的过程中扮演着越来越重要的角色。世界各国也正不断地向会计准则国际趋同努力。在这样的北京下，研究我国的会计准则与西方国家会计准则之间的差异就显得尤为重要。 文章主要以规范研究为主结合实例分析的方法，以深沪两市上市公司为样本运用中西方会计准则之间的差异对财务数据分析其变化对上市公司净资产和损益方面的影响。文章首先介绍了国内外会计准则的发展变化。然后介绍了我国会计准则的基本概念、划分、功能。全面地介绍了我国现行会计准则现状及存在的问题。在此基础上，结合深市主板上市公司 2008年度的半年报，站在一名投资者的角度，从公允价值和资产减值准备两方面分析了会计准则对上市公司总体业绩造成的影响。充分说明我国会计准则与西方会计准则之间的差异对我国上市公司造成的影响。而对于我国应该趋同于国际会计准则，更好的完成各国之间信息交流，提出建议，希望对我国会计准则中的公允价值和资产减值准备有所帮助。 关键词：会计准则，公允价值，资产减值，建议 ABSTRACT ABSTRACT With the increasing progress of economic globalization, accounting, as an international general commercial language, plays an increasing significant role. All countries around the world are striving to get the international convergence of accounting standards. Under these undergrounds, studying the accounting standards differences between the China and the west is meaningful. The article takes a way that mainly relaying on the normative research while example analysis co-existing, make the listed companies of Shenzhen and Shanghai stock market as the samples to analyze financial data changes effects on its company’s net assets and profit and loss by using the differences of Chinese and western accounting standards. And then it comes to describe the basic concepts, categories, and functions of Chinese accounting standards. At the same time, it gives a comprehensive introduction to the current situation and the problems of current standards. Based on the above, according to the 2008 semi-annual report of the main board listed companies in Shenzhen stock market, we analyze the accounting standards’ effects on listed companies’ overall performance from the fair value and impairment of asset in an investor’s perspective to fully illustrate the significant influence of accounting standards differences on listed companies of China. Finally, it gets a recommendation on how we China become correspondence with international accounting standards to better communicate with other count