【作者】 夏丽；

【导师】 张勇勤；

【作者基本信息】 华侨大学 ， 企业管理， 2002， 硕士

【摘要】 如果说国家会计准则制定机构在考虑准则制定工作时，更多的是出于本国经济发展的需要的话，那么国际会计准则的出台已超越了国家界线，谋求全球统一的会计准则，但基于各国有不同的社会、经济、法律、文化背景等的现实，短期内实现这一目标不太可能，但可以想象，这个趋势是必然的。在全球事务中有联合国来协调各国之间的冲突，在会计领域，这一职责由国际会计准则委员会担当。到目前为止，已发布41项国际会计准则，国际会计准则委员会得到越来越多的支持，各国都有意识地考虑国际会计准则委员会现在和潜在的影响，并积极考虑如何适应会计准则国际化的潮流。我国也正朝着国际化的方向不断前进，从1992年发布基本会计准则到目前已发布了16项具体会计准则，在这期间，实务界对会计准则的认识逐步加深，运用准则的能力逐渐加强，而理论界也通过各种途径就我国的会计准则制定工作展开讨论，为制定机构献计献策。 本论文正是基于这些现实，而选择将中国会计准则与国际会计准则进行比较，这样的选题意义是相当明确的，对于实务界而言，将有助于加深对中国会计准则与国际会计准则差异的认识；对于理论界而言，将拓宽研究会计准则问题的思路。本论文布局如下： 第一章：介绍国际会计准则委员会的有关情况，包括成立前的历史背景分析、改组情况、目前应用国际会计准则的情况等； 第二章：介绍中国会计准则的有关情况，包括发展历程和与准则制定有关的情况； 第三、四章：从我国已颁布的具体会计准则中选取5项与相应的国际会计准则进行比较； 第五章：在前面两章比较分析的基础上，引入案例进行实证分析； 第六章：讨论准则差异的内在原因，并对中国会计准则的国际化提出若干建议； 第七章：总结前面六章的上要内容，并指出本论文仍显不足之处。更多还原

【Abstract】 If we predict that national accounting constitutors consider more about the requirements of domestic economic development when setting accounting standards, then the issue of international accounting standards has already overstep gaps among nations, aiming at globally uniform accounting standards. This goal can’t be achieved in the short time since the existing differences in society > economy > law> culture background etc among nations, but the trend is obvious. It is the United Nations that deals with the emerging conflicts in worldwide incidents, and it is International Accounting Standards Committee (IASC) that has the responsibility when it comes to accounting field .Up to now, IASC has issued 41 IASs, which makes this organization gain more and more support. Each country begins to realize the present and potential influence of IASC. At the same time, they consider how to adapt to the trend of internationalization of accounting standards. Our country is also moving this way. We have issued 16 Specific Accounting Standards (SAS) since 1992 when the Fundamental Accounting Standards was released. During this period, professionals have deepened their understanding of accounting standards, and improved their abilities to apply standards, while theoretical circle have contributed greatly to setting accounting standards through different sources .Basing on the realities above, this dissertation compares Chinese Accounting Standards with International Accounting Standards. Selecting this topic has definite significance, that is, it will assist professionals in deepening their understandings of International Accounting Standards, and broaden the prospect of researching the accounting standards. The following is the layout of this dissertation:Chapter 1: introduce IASC, including the historical background analysis before its founding ^ reorganization > current application of IASs, etc;Chapter 2: introduce Chinese Accounting Standards, including its development footmark and some discussions concerning setting standards;Chapter 3 -. 4: select 5 SASs to compare with relevant international accounting standards;Chapter 5: depending on the comparative analysis discussed in the two chapters above, introduce a case for empirical analysis ;Chapter 6: explore the instinct reasons of differences between these two standards, then make some suggestions on the internationalization of Chinese Accounting Standards; Chapter 7: summarize the main contents of the above six chapters, and point out some shortcomings of this dissertation.更多还原