【作者】 王世杰；

【导师】 周华臣；

【作者基本信息】 东北林业大学 ， 林业经济管理， 2001， 硕士

【摘要】 我国对会计准则的研究起步晚、经验不足，还没有形成科学完整的体系，有许多漏洞和空白。在第三次会计改革中，我国又明确指出，要继续制定与发布具体会计准则，加快会计准则建设的步伐。但是，由于我国没有真正的会计准则理论框架，没有明确地为我国会计准则进行模式定位，与其他经济法规不协调等原因，使会计准则在实施过程中出现了很多问题。 本文对我国会计准则的现状进行了深入分析，总结了我国实施会计准则以来取得的成绩和不足，并分析了问题成因；对我国会计准则的模式、理论框架、与国际协调等问题进行了深入探讨；对如何进一步完善我国的会计准则体系进行了研究，提出了拟定我国的每股收益会计准则的初步设想，对会计准则与税法、会计制度等经济法规的关系问题也进行了探讨。更多还原

【Abstract】 The research on accounting standards in our country is still a very fresh thing and in developing phase. There are lots of leaks and margins as an imperfect system. The China Third Accounting Conference pointed out especially, once more, to continue to set and issue specific accounting standards, accelerate proceeding of accounting standards construction. But there being no practicable theory framework, specific forming model and inability to harmonize with other economic rules, considerable questions come out during the execution. This article, on the base of looking into accounting standards status quo, reviewing achievements, deficiency and the problems causes, discuss deeply the model, theory framework and how to consummate our country accounting system in order to be in line with international accounting rules and mainly put forward with the primary depict to earnings per share standard, at the same time, probe into the interaction with tax and accounting rules.更多还原