证券市场与会计准则国际化

【作者】 许萍；

【导师】 张白；

【作者基本信息】 福州大学 ， 会计学， 2003， 硕士

【摘要】 随着国际经济一体化趋势的日益加强，资本市场的全球化以及与之息息相关的会计准则国际化已成为各个国家面对的一个不可避免的现实。证券市场的兴起和蓬勃发展，直接推动了会计改革的进程。我国加入WTO将使我国证券市场国际化进程加快，证券市场的国际化必然要求会计准则的国际化。因此，对证券市场与会计准则国际化问题的研究有着迫切的现实意义和深远的理论意义。本文以资本全球化、中国证券市场与会计准则的关系为基础，展示了会计准则的产生与发展过程，及会计准则国际化的实质。以中国证券市场和会计准则建设为主要背景，讨论和剖析了证券市场与会计准则国际化的共生互动关系：证券市场直接推动了会计准则的建设和国际化进程，而会计准则国际化加快证券市场国际化的步伐。最后，探讨了以证券市场为核心，建立国际化的会计准则的若干问题。更多还原

【Abstract】 The globalization of capital market and, accordingly, the internationalization of accounting standards have been an inevitable fact in every country, along with gradually fortified trend of international economy integration. The springing up and brisk developing of securities market directly promoted the process of accounting reform. Joining WTO will speed the international process of securities market in our country, and the internationalization of securities market must demand the internationalization of accounting standards. Thus, there is urgent realistic meaning and profound theoretical meaning in the research of securities market and the internationalization of accounting standards. Based on the relationship between the globalization of capital market, securities market in our country and accounting standards, the paper shows the process of produce and development of accounting standards and the essence of internalization of accounting standards. Regarded construction of securities market in our country and accounting standards as background, it discusses and analyzes the mutual relationship between securities market and accounting standards: securities market directly promotes the construction of accounting standards and its internationalization process , on the other hand, the internationalization of accounting standards expedites the step of internationalization of securities market. At the end of this paper, the author discusses some issues of constructing international accounting standards in core of securities market.更多还原