会计准则国际比较研究
本站原创 论文中文摘要：我国于2006年2月正式颁布了新会计准则,新白勺会计准则将从2007年1月1日起适用于上市公司。这是我国会计界白勺里程碑,它将推动我国向更现代白勺经济模式过渡,并帮助投资者做出更明智白勺决定。在全球经济一体化白勺背景之下,会计作为一种通用白勺商业语言在世界经济舞台上扮演了越来越重要白勺角色。我国会计准则白勺国际协调问题也成为近年来会计理论界及实务界研究白勺热门话题。由于国际会计准则在很大程度上反映了会计准则在国际范围白勺协调成果并已在全球范围内获得广泛白勺接受,因此本文以国际会计准则与中国会计准则白勺比较作为研究白勺切入点。通过对我国新会计准则与国际会计准则总体与具体两方面白勺比较,总结了二者白勺异同,并尝试着运用会计环境理论探究了两者差异白勺原因,最后对我国会计准则与国际会计准则白勺协调途径提出了自己白勺建议
Abstract（英文摘要）：www.328tibEt.cn In the background of global economic integration, accounting as a common business language plays an increasingly important role in the world economic arena. International coordination issues on Chinese Accounting Standards he become a hot topic of accounting theoretical and practical research in recent years. As the International Accounting Standards largely reflects the coordination results of the accounting standards in the international context, and has been accepted in the worldwide, so this text use the comparison of the International Accounting Standards and Chinese accounting standards as a point of research.There are five parts in this thesis:Chapter 1, Introduce. This part focuses on the writing background of paper, the significance and the methods and ideas. With the further deepening of reform, the globalization of the world economy trends, and the accounting theory development, Chinese enterprises accounting regulations are required to conform to the capital market accounting information needs, can provide more transparent financial information for global investors, promoting Chinese enterprises to finance in overseas and lowering financing costs. Especially after China enters WTO, the international convergence of accounting standards has been more and more urgent. In February 2006 China formally promulgated the new accounting standards and the new accounting standards will he been applicable to listed companies from January 1, 2007. This is a milestone in the accounting field, it will promote China to a more modern economic model transition and help investors make more wise decisions.Chapter 2, Chinese accounting standards and international accounting standards development process review. This chapter introduces the development process of Chinese accounting standards and international accounting standards and some problems about relation with standard establishment. Chinese accounting standards building process and the international accounting standards development and changes are specific described. Chinese accounting practice reforming and standardizing has generally gone through three phases, in the third stage, our country establish a system of accounting standards. The creation of International Accounting Standards Committee (IASC) the same as any one of the international organizations is based on the needs of social development. From creation in 1966 to formal reorganization in 2001, IASC has undergone a period of many changes.Chapter 3, this part discusses the overall comparison with Chinese accounting standards and international accounting standards. This part is main comparison with accounting standards system and accounting concept frame. Chinese Accounting Standards System is composed of "Accounting Standards" and the specific accounting standards. "Accounting Standards" is the foundation, known as the basic accounting principles; specific accounting standards are the mainstay, is the financial accounting practices of specific standards. IAS system includes international accounting standards and their interpretation notice. Strictly speaking, the framework of financial statements is the concept of financial accounting framework, its nature is not a theory of international accounting standards, not any specific measurement and disclosure set standards, It does not belong to the IAS system component, but it is the basis of using and understanding of international accounting standards. And the comparison of financial accounting conceptual framework (including content system, accounting elements, accounting assumptions) is the basis of comparison of the two sets of accounting standards.Chapter 4, this part discusses the specific comparison with Chinese accounting standards and international accounting standards. Under the background of overall convergence, there are still some differences between China’s new accounting standards and international accounting standards. The part difference is the criteria description, but the substance contents is basic homology, the other part is substantive different. Substantive differences include following four aspects. This section will focus on four aspects of the difference --- Impairment of Assets, Related Party Disclosures, Accounting for Government Grants, Mergers. And take Mergers for example to illustrate Chinese accounting standards specific methods, including the method of purchase and pooling of interest method. As International Accounting Standards --- excluding Mergers under the same control, only calculating the non same control, the calculating scope of Chinese Accounting Standards is broader than IAS. Under the non same control, its accounting methods are same with China’s new accounting standards, using the purchase method.Chapter 5, this paper discusses the difference and coordination problems about Chinese accounting standards and international accounting standards. This part concludes the differences between the two standards based on a comparative analysis with two chapters. Then, on the basis of summarizing the differences, this paper analyzes differences between Chinese accounting standards with international accounting standards applying accounting environment theory, underlying accounting environmental factors which include economic factors, the legal system, cultural and traditional factors, accounting education and theory research are the major reason for the differences. Economic factors are divided into economic system, economic development level, venture capital sources, establishment and improvement of a modern enterprise system and other factors. At last, papers put forward some suggestions about promoting international coordination of Chinese accounting standards from subjective understanding, accounting standards building and external environment.
论文关键词： 新会计准则；国际会计准则；比较；会计准则国际协调；
Abstract（英文摘要）：www.328tibEt.cn In the background of global economic integration, accounting as a common business language plays an increasingly important role in the world economic arena. International coordination issues on Chinese Accounting Standards he become a hot topic of accounting theoretical and practical research in recent years. As the International Accounting Standards largely reflects the coordination results of the accounting standards in the international context, and has been accepted in the worldwide, so this text use the comparison of the International Accounting Standards and Chinese accounting standards as a point of research.There are five parts in this thesis:Chapter 1, Introduce. This part focuses on the writing background of paper, the significance and the methods and ideas. With the further deepening of reform, the globalization of the world economy trends, and the accounting theory development, Chinese enterprises accounting regulations are required to conform to the capital market accounting information needs, can provide more transparent financial information for global investors, promoting Chinese enterprises to finance in overseas and lowering financing costs. Especially after China enters WTO, the international convergence of accounting standards has been more and more urgent. In February 2006 China formally promulgated the new accounting standards and the new accounting standards will he been applicable to listed companies from January 1, 2007. This is a milestone in the accounting field, it will promote China to a more modern economic model transition and help investors make more wise decisions.Chapter 2, Chinese accounting standards and international accounting standards development process review. This chapter introduces the development process of Chinese accounting standards and international accounting standards and some problems about relation with standard establishment. Chinese accounting standards building process and the international accounting standards development and changes are specific described. Chinese accounting practice reforming and standardizing has generally gone through three phases, in the third stage, our country establish a system of accounting standards. The creation of International Accounting Standards Committee (IASC) the same as any one of the international organizations is based on the needs of social development. From creation in 1966 to formal reorganization in 2001, IASC has undergone a period of many changes.Chapter 3, this part discusses the overall comparison with Chinese accounting standards and international accounting standards. This part is main comparison with accounting standards system and accounting concept frame. Chinese Accounting Standards System is composed of "Accounting Standards" and the specific accounting standards. "Accounting Standards" is the foundation, known as the basic accounting principles; specific accounting standards are the mainstay, is the financial accounting practices of specific standards. IAS system includes international accounting standards and their interpretation notice. Strictly speaking, the framework of financial statements is the concept of financial accounting framework, its nature is not a theory of international accounting standards, not any specific measurement and disclosure set standards, It does not belong to the IAS system component, but it is the basis of using and understanding of international accounting standards. And the comparison of financial accounting conceptual framework (including content system, accounting elements, accounting assumptions) is the basis of comparison of the two sets of accounting standards.Chapter 4, this part discusses the specific comparison with Chinese accounting standards and international accounting standards. Under the background of overall convergence, there are still some differences between China’s new accounting standards and international accounting standards. The part difference is the criteria description, but the substance contents is basic homology, the other part is substantive different. Substantive differences include following four aspects. This section will focus on four aspects of the difference --- Impairment of Assets, Related Party Disclosures, Accounting for Government Grants, Mergers. And take Mergers for example to illustrate Chinese accounting standards specific methods, including the method of purchase and pooling of interest method. As International Accounting Standards --- excluding Mergers under the same control, only calculating the non same control, the calculating scope of Chinese Accounting Standards is broader than IAS. Under the non same control, its accounting methods are same with China’s new accounting standards, using the purchase method.Chapter 5, this paper discusses the difference and coordination problems about Chinese accounting standards and international accounting standards. This part concludes the differences between the two standards based on a comparative analysis with two chapters. Then, on the basis of summarizing the differences, this paper analyzes differences between Chinese accounting standards with international accounting standards applying accounting environment theory, underlying accounting environmental factors which include economic factors, the legal system, cultural and traditional factors, accounting education and theory research are the major reason for the differences. Economic factors are divided into economic system, economic development level, venture capital sources, establishment and improvement of a modern enterprise system and other factors. At last, papers put forward some suggestions about promoting international coordination of Chinese accounting standards from subjective understanding, accounting standards building and external environment.
论文关键词： 新会计准则；国际会计准则；比较；会计准则国际协调；