【作者】 步丹；

【导师】 沈玉志；

【作者基本信息】 辽宁工程技术大学 ， 企业管理， 2003， 硕士

【摘要】 会计准则的国际协调是经济全球化的客观需要，是会计发展的必然趋势。由于我国所处的经济环境的特殊性，导致我国的会计与国际会计在数量及质量内容方面与国际会计准则存在差异。本文通过统计AB股公司税后净利的境内外审计差异，分别从总量与因素两个方面对AB股的净利进行分析，并进一步论证由于我国会计准则与国际会计准则的不统一，导致了净利差异，与国际标准相比，国内净利普遍存在高计的现象。无论从影响面还是绝对差异方面，减值准备与固定资产折旧等几个具体的方面成为形成净利差异的主要原因。通过差异形成的原因，进一步对我国的会计在准则体系的建立、会计准则概念框架、完善我国财务报告体系、参与国际会计准则制定活动、改革我国目前会计教育体系、加强监管力度等方面提出改良性建议，并提出正确认识我国会计国际化协调，为我国的会计真正实现国际化，规范化与统一化做准备。更多还原

【Abstract】 It is the necessary need and the developing trend that makes the different accounting standards harmonize in the economic global era. After comparing the audit difference about the multi-company’ s off-tax net profit, the author tried to find out its distributing characteristic and made the further discussion about the result. Respectively from two aspects - total analysis and factors’ analysis to AB phenomenon for disuniting net benefit, got into the conclude that because of the difference between Chinese accounting standards and International accounting standards, the net profit is overrated by CAS. Among all of the factors, the impairment of assets and depreciation about the property , plant and the equipment play a great role no matter argument from the widespread or absolute difference. Thinking about above reasons, the suggestions about the foundation of the standard accounting system, the formation of the accounting standards concept, perfecting the statement report rules, participating in the activities about the establishing the IAS, reforming Chinese traditional educational system, strengthening the supervise had been brought out and got the basis ready for the international, standard, unifying accounting standards.更多还原