会计准则的国际趋同与我国会计准则的差异及发展.doc

会计准则的国际趋同与我国会计准则的 发展 工商管理学院：02财会教育 张艳燕 指导老师：王友生 摘 要：上世纪90年代以来，经济全球化的趋势明显加快，国际贸易、国际投资的飞速发展，跨国公司购并活动日益频繁，这些情况不但使得资本流动加速，对会计准则的国际趋同要求也是越来越迫切。全球企业购并浪潮的兴起，也客观需要一个能使企业财务信息可比的国际通用的会计准则。可见会计准则的国际趋同已经是当前国际会计发展的趋势，如何利用会计准则国际趋同的机遇，尽可能实现我国会计准则与国际准则的趋同，这是我国会计界必须正视的问题。本文在探讨会计准则国际趋同的必然性、可行性以及分析各国会计准则趋同化形势的基础上，比较分析了目前我国会计准则与国际准则之间存在的主要差异，进而提出了一些促进我国会计准则与国际准则趋同的建议。 关键字：会计准则；国际趋同；差异分析；会计制度 The International Tend of accounting standards and the development with our country’s accounting standards ZHANG Yan-yan Director:WANG You-sheng (College of Business Administration, Zhejiang Normal University) Abstract: Since the last century 90s, the trend of the economic globalization is obvious to speed, international trade, international invest had flyed to develop soon, the multinational company mergers the activity increasingly multifarious, these circumstances are not only make the capital fluxion accelerate, the request of nations of accounting standards but also more and more urgently. The rise of the global business enterprise merger waved tide, also objective need an international in general use accounting standard that can be able to make the business enterprise finance information compared. It is thus clear that the nations of accounting standards tend together is already the current international accountancy the trend of the development, how exploitation the opportunity of accounting standards nationality,carry out accounting standards and international standards of our countries to tend possibly together, this is the our country the problem that accountancys field must face. This text in inquirying into the accountancy the standard nations tend together inevitabilitily, possibility and accounting standards of the analysis all countrieses tend together the foundation of the situation, more analytical currently an existent and main difference of the our country accounting standards and international standard, then put forward some promote the our country accounting standards and