新會(huì)計(jì)準(zhǔn)則的國際趨同分析研究 財(cái)務(wù)管理專業(yè)

1、新會(huì)計(jì)準(zhǔn)則的國際趨同摘 要會(huì)計(jì)準(zhǔn)則的國際趨同是世界上這個(gè)行業(yè)里面?zhèn)涫懿毮康膯栴}。并且現(xiàn)在全世界的市場發(fā)展可以說高歌猛進(jìn)，漸漸形成了經(jīng)濟(jì)全球化的局面。我國想要讓經(jīng)濟(jì)更急發(fā)達(dá)一些，那么就必須和世界接軌，一定要重視會(huì)計(jì)準(zhǔn)則的國際趨同。回想一下這些年中國在這方面進(jìn)行的改進(jìn)以及會(huì)記行業(yè)的發(fā)展，當(dāng)中會(huì)計(jì)準(zhǔn)則的國際趨同乃是核心問題，可以展現(xiàn)出中國和世界上各個(gè)國家在這方面的相互配合，對(duì)中國的未來對(duì)會(huì)計(jì)行業(yè)進(jìn)行革新是十分重要的。本文分析了企業(yè)會(huì)計(jì)準(zhǔn)則趨同成果，指出了企業(yè)會(huì)計(jì)準(zhǔn)則趨同對(duì)企業(yè)會(huì)計(jì)信息的影響、并且中國的會(huì)計(jì)準(zhǔn)則國際趨同受到何種限制以及相關(guān)準(zhǔn)則則是要與中國特備的經(jīng)濟(jì)系統(tǒng)相吻合。本文指出了我國會(huì)計(jì)準(zhǔn)則國際

2、趨同帶來的啟示：1、選擇適合我國市場環(huán)境的會(huì)計(jì)準(zhǔn)則路徑，2、建立國際化的市場環(huán)境和法律環(huán)境，3、趨同后的準(zhǔn)則應(yīng)照顧本國經(jīng)濟(jì)環(huán)境的特殊性，4、培養(yǎng)國際化會(huì)計(jì)人才。關(guān)鍵詞：會(huì)計(jì)準(zhǔn)則，國際趨同，影響International convergence of new accounting standardsABSTRACTThe international convergence of accounting standards is the accounting circles in recent years at home and abroad to discuss more of a problem

3、. With the speeding up of economic globalization and international development of the capital market, the international convergence of accounting standards is the trend of The Times, become inevitable to real world problems. China to economic development, it must be integrated into the international

4、 economic trend, we must face up to the international convergence of accounting standards. Review the history of the construction of the accounting reform in our country and accounting standards, the international coordination of accounting standards has always been a central theme of accounting ref

5、orm in China, and mainly reflects in our countrys accounting standards with international accounting standards on the coordination of the reform and development of accounting in our country had a profound impact. This paper analyzes the accounting standards for enterprises convergence results, point

6、s out the accounting standard for business enterprises the influence of the convergence of enterprise accounting information, international convergence of accounting standards in our country, restricting factors and accounting standards to adapt to the particularity of the economic system in our cou

7、ntry. This paper points out the international convergence of accounting standards in China bring enlightenment: 1, choose to suit our market environment accounting standards path, 2, to set up the international market environment and legal environment, after 3, convergence criteria should take care

8、of the particularity of domestic economic environment, 4, cultivating international accounting talents.KEYWORDS：accounting standards，The international convergence，impact在該頁面中點(diǎn)擊鼠標(biāo)右鍵，選擇“在該頁面中點(diǎn)擊鼠標(biāo)右鍵，選擇“更新域”，在彈出窗口中選擇“更新整個(gè)目錄”，確定即可自動(dòng)生成目錄。設(shè)置章、節(jié)標(biāo)題和頁碼格式，字體：宋體，字號(hào)：小四。閱后刪除此文本框。 MACROBUTTON InsertCrossReference

9、TOC o 1-3 h z HYPERLINK l _Toc138689061 1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc138689061 h 1 HYPERLINK l _Toc138689062 1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689062 h 1 HYPERLINK l _Toc138689063 1.1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGE

10、REF _Toc138689063 h 1 HYPERLINK l _Toc138689064 1.1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689064 h 1 HYPERLINK l _Toc138689065 1.1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689065 h 1 HYPERLINK l _Toc138689066 1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入

11、一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689066 h 2 HYPERLINK l _Toc138689067 1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689067 h 2 HYPERLINK l _Toc138689068 2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc138689068 h 3 HYPERLINK l _Toc138689069 2.1 MACROBUTTON AcceptAllChangesInDo

12、c 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689069 h 3 HYPERLINK l _Toc138689070 2.1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689070 h 3 HYPERLINK l _Toc138689071 2.1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689071 h 3 HYPERLINK l _Toc138689072 2.1.3 MACROBUTTON Accep

13、tAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689072 h 3 HYPERLINK l _Toc138689073 2.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689073 h 4 HYPERLINK l _Toc138689074 2.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689074 h 4 HYPERLINK l _Toc138689075 3 MACROBUTTO

14、N AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc138689075 h 5 HYPERLINK l _Toc138689076 3.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689076 h 5 HYPERLINK l _Toc138689077 3.1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689077 h 5 HYPERLINK l _Toc138689078 3.1.

15、2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689078 h 5 HYPERLINK l _Toc138689079 3.1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689079 h 5 HYPERLINK l _Toc138689080 3.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689080 h 6 HYPERLINK l _Toc1

16、38689081 3.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689081 h 6 HYPERLINK l _Toc138689082 4 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc138689082 h 7 HYPERLINK l _Toc138689083 4.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689083 h 7 HYPERLINK l

17、 _Toc138689084 4.1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689084 h 7 HYPERLINK l _Toc138689085 4.1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689085 h 7 HYPERLINK l _Toc138689086 4.1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689086

18、h 8 HYPERLINK l _Toc138689087 4.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689087 h 8 HYPERLINK l _Toc138689088 4.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689088 h 8 HYPERLINK l _Toc138689089 5 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc1386

19、89089 h 9 HYPERLINK l _Toc138689090 5.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689090 h 9 HYPERLINK l _Toc138689091 5.1.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689091 h 9 HYPERLINK l _Toc138689092 5.1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAG

20、EREF _Toc138689092 h 10 HYPERLINK l _Toc138689093 5.1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689093 h 10 HYPERLINK l _Toc138689094 5.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689094 h 10 HYPERLINK l _Toc138689095 5.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊

21、輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689095 h 10 HYPERLINK l _Toc138689096 6 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 PAGEREF _Toc138689096 h 11 HYPERLINK l _Toc138689097 6.1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689097 h 11 HYPERLINK l _Toc138689098 6.1.1 MACROBUTTON AcceptAllChan

22、gesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689098 h 11 HYPERLINK l _Toc138689099 6.1.2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689099 h 11 HYPERLINK l _Toc138689100 6.1.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 PAGEREF _Toc138689100 h 11 HYPERLINK l _Toc138689101 6.2 MACROBUTT

23、ON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689101 h 12 HYPERLINK l _Toc138689102 6.3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 PAGEREF _Toc138689102 h 12 HYPERLINK l _Toc138689103 參考文獻(xiàn) PAGEREF _Toc138689103 h 13 HYPERLINK l _Toc138689104 后 記 PAGEREF _Toc138689104 h 14 MACROBUTTON Acce

24、ptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 正文 宋體小四號(hào)鼠標(biāo)三擊選擇該段落輸入替換之 論文一般要求不少于8500字，由標(biāo)題、正文、圖、表格和公式五個(gè)部分構(gòu)成。寫作內(nèi)容可因科研項(xiàng)目的性質(zhì)不同而變化，一般包括理論分析、計(jì)算方法等，圖表必須工整、清晰、規(guī)范。圖：a. 圖題若采用中英文對(duì)照時(shí)，其英文字體為五號(hào)正體，中文字體為五號(hào)楷體。引用圖應(yīng)在圖題右上角標(biāo)出文獻(xiàn)來源。 b. 圖號(hào)按章順序編號(hào)，如圖3-2為第三章第二圖。如果

25、圖中含有幾個(gè)不同部分應(yīng)將分圖號(hào)標(biāo)注在分圖的左上角，并在圖題下列出各部分內(nèi)容。表：表格按章編號(hào)，如表5-4為第五章第四表。表應(yīng)有標(biāo)題，表內(nèi)必須按規(guī)定的符號(hào)標(biāo)注單位。公式：公式書寫應(yīng)在文中另起一行。公式后注明序號(hào)，該序號(hào)按章順序編排。 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROB

26、UTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大

27、標(biāo)題 標(biāo)題1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChang

28、esInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 MACROBUTTON A

29、cceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 正文 宋體小四號(hào) MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題

30、3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 MACROBUTTON AcceptAllChangesInDo

31、c 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 正文 宋體小四號(hào) MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON Accep

32、tAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入大標(biāo)題 標(biāo)題1 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACR

33、OBUTTON AcceptAllChangesInDoc 正文 宋體小四號(hào) MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入二級(jí)標(biāo)題 標(biāo)題3 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入一級(jí)標(biāo)題 標(biāo)題2 MACROBUTTON AcceptAllChangesInDoc 點(diǎn)擊輸入 正文 MACRO