会计理论课程论文
题 目 我国会计准则与国际会计准则的国际趋同化研究
学生姓名 夏南翔
学 号 20121312076
院 系 经济管理学院
专 业 会计
指导教师 郭一红
二Ｏ一 五 年 六 月 十 五 日
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目 录
１会计准则的概念和实质…………………………………………… 4
1.1会计准则的定义及相关概念界定…………………………………… 4 1.2会计准则的实质………………………………………………… 4
2中国会计计准则历程回顾……………………………………………4
3.1我国会计准则国际趋同的必然性分析……………………………………4
3.1.1经济全球化必然要求会计准则国际趋同………………………… 4
3.1.2公司治理改革的趋同化为会计准则国际趋同提供了必然性………… 4
3.2 我国会计准则国际趋同的可行性分析…………………………………4
3.2.1国际会计官方组织和民间组织的努力为会计准则国际趋同提供了可能…4 3.2.2 会计本身是一门技术性很强的应用学科，使国际趋同成为可能………4
3我国会计准则国际趋同的必然性与可行性分析……………………4
4结论与建议……………………………………………………………5 参考文献…………………………………………………………………6
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我国会计准则与国际会计准则的国际趋同化研究
夏南翔
南京信息工程大学经济与管理学院，江苏 南京 210044
摘要：会计准则的国际趋同化近几年受到国际会计界的关注，己经引起了较多的讨论。
我国的会计准则如何顺应这一趋势，取得与国际会计准则的基本协调，这是会计界必须正视并且着力解决的问题。本文认为:对我国会计准则与国际会计准则的异同进行比较，尤其是对其主要差异及其原因做出客观的有说服力的分析。应当是我国会计准则走向国际趋势的第一步，也是最重要的基础工作。本文的基本结构为:首先对我国会计准则和国际会计准则的制定和发展历程进行大体的介绍，接下来从准则结构体系、财务会计概念框架和具体会计准则几个方面对两套会计准则进行比较，尤其侧重差异比较，并详细讨论产生这些差异的原因，最后提出了建设我国高质量会计准则的对策建议。由于论文篇幅的限制，我国与国际会计准则的较小差异或基本相同的准则内容，本文没有进行详细比较，这将在我以后的研究中加以完善。
关键词：会计准则 国际趋同 策略
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Research on the International Convergence of Accounting Standards and International Accounting Standards
Xia nanxiang
NUIST，Nanjing 210044，China
Abstract: The international convergence of accounting standards in recent years concern to the international accounting profession, has caused more discussion. Our accounting guidelines on how to follow this trend, access to basic coordination with the International Accounting Standards, which is China's accounting profession must confront and strive to resolve the issue. This paper argues that: The similarities and differences between China's accounting standards and international accounting standards to compare, especially in an objective and convincing analysis of its major differences and their causes. China's accounting standards should be the first step towards international trends and the most important basic work.The basic structure of this paper are: first, the development and the development process of China's accounting standards and international accounting standards are described in general, followed the guidelines for architecture, financial accounting conceptual framework and specific aspects of the two sets of accounting standards Accounting Standards Compare , with particular emphasis on the differences are compared and discussed in detail the reasons for these differences. Finally, the construction of high-quality accounting standards countermeasures. Due to space restrictions paper, small differences between China and the international accounting standards or substantially the same content of the guidelines, the paper did not carry out a detailed comparison, it would be perfect in my future studies. Keywords:Keywords: accounting standards International Convergence Strategy
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