关于会计准则若干问题的思考开题报告.docVIP

PAGE PAGE 5 摘要 在如今经济全球化的背景下，任何国家要是特立独行，脱离世界经济贸易这个舞台不参与世界贸易而谋求独自发展这是非常困难的。会计在市场经济交流中是不可或缺的部分，在经济全球化的进程中的任务及功能也越来越重要，所以对会计的要求也越来越高了。在我国加入WTO以及实现经济体制从控制经济体制向市场经济体制改变后，国民经济虽然得到快速的发展，但是不可避免会出现各种财务问题。所以迫切的需要完善的会计准则对其进行规范。目前，我国的会计准则在实施过程中还存在许多问题。本文从几个方面对会计准则中存在的问题进行思考与研究。首先，介绍本课题的研究背景、研究目的及研究意义。然后，通过对会计准则的地位和作用以及在实施过程中存在的问题进行分析和思考，提出建立我国高质量会计准则的对策与建议。最后，通过对会计准则问题的思考分析，总结全文得出结论。 关键词：会计准则 基本准则 具体准则 Abstract In nowadays under the background of economic globalization, any country if unusual, out of the world economic and trade this stage don't participate in world trade and develop alone, it is very difficult. Accounting communication plays an important role in market economy, task and function in the process of economic globalization is becoming more and more important, so more and more is also high to the requirement of accounting. In China's accession to the WTO and realize the economic system from the control of the economic system to market economic system after the change, though rapid development of national economy, but inevitably appear all sorts of financial problems. So urgent need to perfect the accounting standards on the specification. At present, our country's accounting standards still exist many problems in the implementation process. In this paper, from several aspects of the problems existing in the accounting standards for thinking and research. First of all, introduced this topic research background, research purpose and research significance. Then, through the status and the function of accounting rules in the analysis of existing problems in the process of implementation and thinking, put forward countermeasures and Suggestions of establishing high quality accounting standards in China. Finally, by analyzing the thinking about the problems of accounting standards, summarize the conclusions. Keywords:The accounting standards The basic principles Specific standards 目录 摘要1 Abstract1 目录2 引言3 会计准则的概述与作用3 1.1、会计准则概述3 1.2、会计准则的作用3 2会计准则存在的问题4 2.1基本会