中美会计准则对比研究.docVIP

中美会计准则对比研究 摘要：会计准则国际化是世界经济一体化的必然趋势。由于各国政治、经济和法律的不同，会计准则的制定机构、制定程序和内容结构都存在一定的差异。在我国会计准则的制定过程中，既要考虑我国特有的会计环境，又要兼顾会计准则的国际化需要，在国家的实践中必须强化执行机制，在国际化的过程中必须坚持成本效益原则。考虑到西方会计主要以美国为代表，作为一个经济上最发达的国家，美国所颁布的会计准则很大程度反映了国际会计理论与实务的最高水平， 并对其他国家，乃至国际会计团体制定会计准则起了很大的推动作用。同时，在全球资本市场里，美国的资本市场被认为是世界上最开放、最完善和成熟的市场，资本市场的繁荣与其高质量的会计准则存在密切关系。所以本选择美国会计准则作为比较研究对象，通过与我国基本会计准则与美国财务会计概念框架比较研究，明确中美两国基本会计准则方面的差异，并分析存在差异的原因，为我国会计准则的制定提出自己的看法，以利于我国基本会计准则尽快适应国际化要求。 关键词： 美国会计准则；中国新会计准则；国际会计准则；美国财务会计准则委员会11092 COMPARISON BETWEEN US GAAP AND CHINESE GAAP Abstract: The internationalization of accounting standards is the inevitable trend of world economic integration. Due to the political, economic and legal different accounting standards-setting bodies to develop procedures and content structure there are some differences. In the process of setting accounting standards in China, it is necessary to consider the unique accounting environment in China, but also take into account the need of international accounting standards, we must strengthen the enforcement mechanisms in the practice of States, must adhere to the principles of cost-effectiveness in the process of internationalization. To Western accounting mainly to the United States as the representative of a large extent reflects the highest level of international accounting theory and practice of accounting standards issued by the United States as an economically the most developed countries, and other countries, and the international accountancy bodies in the development of accounting Standards played a great role in promoting. At the same time, the global capital markets, the capital markets of the United States is considered the world#39;s most open, the most complete and mature market, there is a close relationship between the prosperity of the capital market with its high-quality accounting standards. So I choose U.S. GAAP as a comparative study object with basic accounting standards in China and the U.S. Financial Accounting Conceptual Framewor