我国会计准则国际协调研究

我国会计准则国际协调研究

我国会计准则国际协调研究
 
摘  要：随着经济全球化进程的加快，会计准则的国际协调已成为我国和世界各国不可回避的现实问题。经过10几年的努力,我国会计准则的国际协调取得了初步胜利，2006年2月15日，财政部正式颁布了1项基本会计准则和38项具体会计准则，至此我国的会计准则体系基本建立。但是由于我国特殊的会计环境，我国会计准则与国际财务报告准则仍存在许多差异，会计准则国际协调仍然是我国会计规范改革的重要议题。
本文第1部分阐述了会计准则国际协调的理论内涵.分析了会计准则国际协调的目标、方式、原则，以及会计准则国际协调的必要性及可能性；第2部分首先从国际协调的'角度对我国会计准则的发展进行简要回顾，接着重点分析了我国会计准则与国际会计准则的差异；基于上述分析，本文第3部分提出在我国会计准则体系建设基本完成的阶段下，我国在会计准则国际协调中应遵循的原则以及应对措施。

关键词：会计准则;会计环境;国际协调

Study on International Harmonization of Accounting Standards in Our Country
 
Abstract: Along with the acceleration of economical globalization，how to realize the international harmonization of accounting standards has become a realistic problem faced by every country inevitably. With the efforts in past decades，our international harmonization of accounting standards has gained a preliminary victory. On February 5，2006，the Ministry of Finance had officially issued 1 basic standard and 38 concrete standards, finally setting up our country accounting standards system. However, because of our special accounting environment, our accounting standards with international financial reporting standards still exist many differences, IAS international coordination remains Chinas reform of the accounting norms of the important topics.
In the first chapter, the article interprets the theory connotation of the international harmonization of accounting standards, and the thesis analyses the aim, means and principles of international harmonization of accounting standards, and explores its necessity and its possibility. In the second chapter, first from the perspective of international coordination on the development of accounting standards for a brief review, Then focus on analysis of the accounting standards with international accounting standards the difference; Based on above analysis, the principles we should follow and the countermeasures we should take when we have already set up our accounting standards basically have been proposed in chapter three.

Keywords: Accounting standards; Accounting Environment; International harmonization

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