会计准则差异对国际财务报表损益影响
本站原创 论文中文摘要：如何帮助中国企业架起一座海外投、融资的桥梁，是中国加入WTO后摆在中国经济学家、会计学家面前的一个世纪课题，本文研究的意义也是为了实现这个宏伟的目标。本文首先从对会计准则差异及其对报表损益影响有关的期刊文献进行整理分析入手，说明进行本文选题的理论和现实意义。接下来，本文沿着“会计环境的差异决定会计准则制定模式的差异，而会计准则制定模式的差异具体体现为会计准则内容的差异，会计准则内容的差异影响着报表损益的差异”这样一个思路展开论述：文章第二部分从整体上分析了会计准则差异产生的原因和背景，比较了三种会计准则得以产生的环境因素差异和会计准则制定模式差异。第三部分重点分析、比较了中美会计准则之间、中国和国际会计准则之间对与存货、固定资产、投资、无形资产、债务重组、借款费用和非货币易有关的29项会计处理规定的差异，及其对国际财务报表净损益的影响。然后以中国石油化工股份有限公司2001年损益表数据为例，对中国和国际会计准则之间的差异对报表净损益的影响，进行说明和分析。结论部分概括了笔者通过本文的研究和写作得出的观点
Abstract（英文摘要）： How to make a bridge to international capital market for Chinese enterprises has become a century task for all Chinese economists and accounting theorists since China entered WTO. My thesis has been written for this magnificent goal. In the first part of my thesis, I analysis the related articles and monographs, and expound the significance of my thesis both for theory and practice. As follows, my thesis goes on the logic that the difference of establishment model of accounting standards is decided by the difference of accounting circumstance, the difference of the content of accounting standards is the embodiment of the difference of establishment model of accounting standards, the profit and loss of financial statements is affected by the difference of the content of the accounting standards. In the second part of the thesis, I analysis the reasons and backgrounds for the difference of accounting standards as a whole, comparing the different circumstance and accounting model among the three kind of accounting standards. In the third part of the thesis, I lay stress on the different regulation on 29 transactions related to inventory, fixed assets, investment, intangible assets, borrowing expense, restructuring of debt, nonmonetary transaction and the different affect to profit and loss of international financial statements. In the fourth part of my thesis, I take the profit and loss financial statements of the year 2001 of China Petroleum and Chemical Corporation as example to expound and analysis the difference between Chinese GAAP and IASs, and the impact of these differences to the profit and loss financial statement. In the conclusion part, I generalize my opinion from the research and writing of this thesis.
论文关键词： 会计准则；差异影响；国际财务报表损益；
Key words（英文摘要）： Accounting standards；the impact of differences；the profit and loss of international financial statements；
Abstract（英文摘要）： How to make a bridge to international capital market for Chinese enterprises has become a century task for all Chinese economists and accounting theorists since China entered WTO. My thesis has been written for this magnificent goal. In the first part of my thesis, I analysis the related articles and monographs, and expound the significance of my thesis both for theory and practice. As follows, my thesis goes on the logic that the difference of establishment model of accounting standards is decided by the difference of accounting circumstance, the difference of the content of accounting standards is the embodiment of the difference of establishment model of accounting standards, the profit and loss of financial statements is affected by the difference of the content of the accounting standards. In the second part of the thesis, I analysis the reasons and backgrounds for the difference of accounting standards as a whole, comparing the different circumstance and accounting model among the three kind of accounting standards. In the third part of the thesis, I lay stress on the different regulation on 29 transactions related to inventory, fixed assets, investment, intangible assets, borrowing expense, restructuring of debt, nonmonetary transaction and the different affect to profit and loss of international financial statements. In the fourth part of my thesis, I take the profit and loss financial statements of the year 2001 of China Petroleum and Chemical Corporation as example to expound and analysis the difference between Chinese GAAP and IASs, and the impact of these differences to the profit and loss financial statement. In the conclusion part, I generalize my opinion from the research and writing of this thesis.
论文关键词： 会计准则；差异影响；国际财务报表损益；
Key words（英文摘要）： Accounting standards；the impact of differences；the profit and loss of international financial statements；