【作者】 宋永立；

【导师】 杨新房；

【作者基本信息】 河北大学 ， 世界经济， 2008， 硕士

【摘要】 在国际经济交往中,会计信息是反映一个国家经济发展水平和发展潜力的重要指标,指引着世界上有限经济资源的流动方向。然而由于各国政治、经济、法律、文化等环境的不同,导致目前世界上存在着多种差异性较大的会计准则,而使用这些会计准则编制出来的财务报表所反映出来的会计信息缺乏可比性。由于投资者难以对国外的会计信息做出客观的评价,在很大程度上限制了国际资本的自由流动；同时,母公司在编制财务报表时,也难以将处于不同会计制度下的国外子公司纳入合并报表体系,这就产生了会计准则国际协调的问题。包括我国在内的许多国家的会计管理部门和国际性的会计、经济组织都致力于对会计准则国际协调的研究,力求制定出一套适于各个地区和经济环境下的规范的会计准则,以增强会计信息的可比性,减少国际经济交往中信息转换的成本。本文首先对会计准则国际协调的理论、涵义和层次进行阐述,针对几对容易混淆的相关概念进行对比分析；之后对我国会计准则国际协调的原因、以及我国会计准则发展的历程、会计准则国际协调的现状进行了详尽的分析；其次,本文选取美国、欧盟、日本等具有不同特点的主要发达国家,对其会计准则国际协调的背景、策略和方法进行了综合分析；最后,通过上述对我国以及世界发达国家会计准则国际协调的分析,结合我国国情,提出中国未来应对会计准则国际协调问题的对策。更多还原

【Abstract】 In international economic exchanges, accounting information is reflect a country’s level of economic development and development potential in the important indicators to guide the world’s limited economic resources of the flow direction. However, due to political, economic, legal, and cultural environment different from the world of the present, there is a larger variety of different accounting standards, and the use of these accounting standards by the financial statements reflected the lack of comparability of accounting information.Because it is difficult for foreign investors accounting information to make an objective evaluation, to a large extent the international restrictions on the free movement of capital at the same time, the parent company, in the preparation of financial statements, it will be difficult in a different accounting system under the foreign subsidiaries into consolidations system, which raises international accounting standards coordination problems. Including my own, many countries and international accounting management accounting, economic organizations are committed to international accounting standards coordination of research, to draw up a suitable economic environment and various parts of the standardized accounting standards so as to enhance the comparability of accounting information, reduce international economic exchanges information conversion costs.This paper first international coordination of the accounting criteria for the theory of meaning and levels elaborated, in view of a few easy to confuse the concept of the relevant comparative analysis; after China’s accounting standards for international coordination, as well as the development of China’s accounting standards process, the International Accounting Standards Coordination Status carried out a detailed analysis; Secondly, we selected the United States, the European Union, Japan, such as the different characteristics of the major developed countries, the International Accounting Standards coordinate their background, strategy and methods of analysis; Finally, the above China and the World developed countries accounting standards internationally coordinated analysis, in light of China’s national conditions, China’s future response to international accounting standards coordination of responses.更多还原