中美会计准则差异分析兼论我国会计准则国际化中存在问题.docVIP

内蒙古财经大学本科毕业论文 中美会计准则差异分析兼论我国会计准则国际化中存在问题 作 者 程思达 学 院 会计学院 专 业 会计学 年 级 09级会计6班 学 号 902052323 指导教师 徐利飞 导师职称 内容提要 国际贸易的发展使我国经济与世界经济在很大程度上相互促进、相互依赖；超越国界的经济活动，必然要求作为通用商业语言的会计必须具有统一的语法规则和文字，以避免语言障碍，为国际贸易发展和国际经济交流提供便利，这就对会计准则的国际协调提出了非常现实的要求。中国的会计准则目前还处在有待完善和发展的进程中，有许多需要探讨和值得研究的地方。研究中美会计准则的国际差异，发现其差异存在的内在原因，并进一步探索国际趋同与协调的必要性和步骤，对于完善我国的会计准则是非常重要的。本文在此背景下，主要分析以下几点内容：(1)中美会计准则存在哪些差异，进行比较研究；(2)多方面、多层次深入分析导致中美会计准则存在差异的原因；(3)分析我国会计准则与美国会计准则相比存在的差距，为我国会计准则在国际化道路上的完善提出相应的政策建议。 关键词：中国；美国；会计准则 Abstract The development of international trade make China economy and the world economy to a large extent interdependent and mutually reinforcing; economic activity beyond national borders will inevitably require a unified text and grammar rules as the universal language of business accounting, in order to eliminate the language barrier, reality, which the international coordination of accounting standards to facilitate international economic exchanges and the development of international trade. Chinese accounting standards is still in the process of development and need to be improved, there are lots of spare to study and explore. The study of China and US GAAP international differences found the differences inherent reason to further explore the international convergence, the need for coordination and steps for the improvement of the accounting standards is particularly important. In this context, this paper mainly analyzes the following points: (1) The differences between China and U.S. GAAP guidelines, a comparative study; (2) Multi-level-depth analysis of the cause of China and US GAAP differences; (3) Analysis of the accounting standards and U.S. GAAP compared togaps for the perfection of Chinas accounting standards on the international road and put forward corresponding policy recommendations. Keywords: China;United States;Accounting Standards 目录 一、绪论 4 二、中国会计准则差异分析 4 （一）中美两国会计准则的现