论中外会计准则-存货比较及启示.doc

摘要:我国的企业会计准则体系日益完善，尤其近年来不断地修订准则使得中国企业会计准则与国际会计准则的协调化程度进一步提高，国际化趋势也越来越明显。但我国的企业会计准则与国际会计准则之间依旧存在着一些差异。

　　　本文首先从范围、定义、确认、计量、计价方法、披露等主要方面将我国企业会计的存货准则与国际会计存货准则的异同点进行比较；其次，从俩者差异变化分析，深层探讨和剖析，并对存在问题的成因做了比较深入、全面的探讨；另外，针对存在的差异，提出对我国会计体制建设的启示及展望。

关键词： 中国企业会计准则；国际会计准则；存货

Abstract:China's enterprise system of accounting standards has improved steadily, especially in recent years has revised criteria for the harmonization of accounting standards with international accounting standards to further improve the international trend has become increasingly evident. Still there are some differences between China's enterprise accounting standards with International Accounting Standards.

　　　Firstly,the article recognized from the scope, definitions, measurement, valuation methods, disclosure of the main aspects to our business accounting inventory guidelines to compare the similarities and differences with the international accounting inventory guidelines. Secondly,according to the differences in changes ,in deep discussion and analyzes,and there are causes of the problem has to do more in-depth, comprehensive discussion. Thirdly, although the differences that exist, inspiration and outlook for the construction of China's accounting system.

Key words: China accounting standards；International accounting standards； Inventory

研究重点

（1）对CAS与IAS的存货准则进行比较、分析，从范围、定义、确认、计量、计价方法、披露等方面阐述；

（2）从俩者差异变化分析，深层探讨和剖析，对存在问题的成因做了比较深入、全面的探究；

（3）针对存在的差异，提出对我国会计体制建设的启示及展望。