新会计准则的实施障碍及对策.DOC

摘要:自从2001年我国加入WTO后，在与国际趋同的大趋势下，我国的会计准则一直走在了世界的前端，基于我国具体环境的分析，与国际趋同的新会计准则是否能够顺利实施呢？这个问题值得我们深思。会计准则的实施在一个国家或地区的重视与运用程度，是衡量该国家或地区会计准则发展水平及会计准则是否符合实情的重要标志之一。

　　　本文通过对我国新会计准则的实施的具体现状出发，通过分析在实施过程中可能出现的障碍，可知其最常见的有以下四个方面的内容：公允价值的运用、会计人员的职业素养、审计技术影响新会计准则的实施、法律法规的缺陷导致对利润的过度关注。

　　　因此，本文立足于新会计准则的实施过程中可能出现的障碍，通过了解国内外专家学者对新会计准则的研究，深入分析出现这些障碍的具体原因，在一定程度上完善了我国新会计准则研究的不足，最后提出相关的解决对策，令其符合新会计准则的实施目标。

关键字：新会计准则；实施障碍；分析；对策

Abstract:Since 2001, after our country joins WTO, in the big trend of the globalization, our country 's accounting standards have been walking in the front end of the world, based on China's specific environment analysis, and international convergence of new accounting standards is to be carried out smoothly? This question is worth us thinking deeply. The implementation of accounting standards in a country or region's attention and the utilization degree, is a measure of a country or region the development of accounting standard and accounting standards consistent level is one of important signs.

　　　This paper on China's implementation of the new accounting standards to the specific situation, you can find many in the implementation process of the obstacles that may arise, the most common are the following four aspects: the use of fair value, accounting personnel occupation accomplishment, audit techniques affect the implementation of the new accounting standards, laws and regulations of the defects cause excessive attention to profit.

　　　Therefore, this article is based on the implementation of the new accounting standards may arise in the course of the disorder, through the understanding of domestic and foreign experts and scholars on the new accounting standards research, in-depth analysis of these disorders specific reasons, to a certain extent, improved the new accounting standards in our country lack of research, finally puts forward relevant solutions, to comply with the new accounting standards implementation target.

Keyword: The new accounting standards；Barriers to implementation；analysis；Countermeasure

　　　本文从新会计准则的实施环境的表述出发，通过了解国内外专家学者对新会计准则的研究，然后列出了当前在新会计准则实施的过程中可能会出现的障碍，并提出了相应的一些关于解决问题的个人想法。其实，在新会计准则的实施过程中，远远不止这么点点障碍，这些障碍只是慢慢的等待着大家的发现和研究，由旧会计准则到新会计准则的转变任重而道远，需要你我他的共同努力。让我们一起努力，逐步完善它，使它能够适应我们社会主义市场经济的要求并对市场经济的进一步发展做出贡献。