中外会计准则比较.doc

摘要:会计准则的国际化越来越中外会计界关注，已经引起了较多的讨论。我国新修订的企业会计准则也顺应着国际化趋势，新企业会计准则体系于2007年1月1日起在上市公司施行。首次构建了比较完善的有机统一体系，并为改进务报告准则提高了有益的借鉴。新会计准则仍然和国际会计财务报告准则在很多方面存在差异。为了我国会计准则与国际会计准则的更加协调，并完善我国的会计准则体系，本文通过对国际化意义作出分析以及把我国会计准则与国际会计准则进行比较，尤其是对其典型差异进行分析，并对我国会计准则的完善提出建议。

　　　随着会计准则国际化的不断深入，每个国家都要投入大量的人力资源对各国的会计准则进行学习、研究，以此来保证各国的会计准则的不断协调。国际化的会计准则的很多理念与我国的会计准则存在很大的不同，这就要求我们在新准则的实施上付出更多努力。同时，由于我国的市场经济坏境还需要不断完善，会计市场存在不健全等问题，会影响会计准则国际化的执行、落实。总之，会计准则国际化的发展会给我国带来较多的学习、应用成本。

　　　凡是国际会计准则理事会制定有国际财务报告准则而中国尚未制定有相应会计准则的，只要中国已经有相关交易或者事项，就应当制定相应的中国会计准则，只要中国的经济交易事项与国际会计财务报告准则规范的经济交易事项没有本质上的差别，那么中国就应该采用相应的国际财务报告准则所有的规范的原则。

关键词:  国际化；会计准则；差异；趋同

Abstract:The internationalization of accounting standards more and more Chinese and foreign accounting sector is concerned, has caused more discussion. China's newly revised corporate accounting standards to conform with international trends, the implementation of new corporate accounting standards system in listed companies from January 1, 2007. For the first time to build a more perfect organic unity of system, a useful reference for the improvement of financial reporting standards. New accounting standards are still different in many ways, and the International Accounting Financial Reporting Standards. In order to more harmonized accounting standards with international accounting standards, and improve China's system of accounting standards, this article through an analysis of the meaning of international as well as our accounting standards with International Accounting Standards, in particular its typical differences were analyzed

With the deepening of the International Accounting Standards, each country should be put in a lot of human resources to national accounting standards for learning, research, in order to ensure continued coordination of the national accounting standards. Many of the ideas of the international accounting standards and accounting standards in China there is a big difference, which requires us to pay more efforts on the implementation of the new guidelines. Meanwhile, China's market economy environment also need to constantly improve the accounting market there is not perfect and so will affect the implementation of the International Accounting Standards to implement. In short, the International Accounting Standards development will bring more learning in China, the application of cost.

China has yet to develop appropriate accounting standards, as long as China has been related to transactions or events, it should develop appropriate accounting standards, as long as China's economic transactions with the international accounting and financial Reporting Standards specification economic transactions there is no essential difference, then China should adopt the principle of corresponding IFRS norms.

Key Words：International ；accounting standard ；differences ；Convergence