中美会计准则等效问题研究.docVIP

中美会计准则等效问题研究 ——基于中美文化差异的视角 学 院 会计与金融学院 专 业： 姓 名： 指导老师： 会计学 学 号： 职 称： 教授、助教 中国·珠海 二○一三年 五 月 诚信承诺书 本人郑重承诺：我所呈交的毕业论文《中美会计准则等效问题研究 ——基于中美文化差异的视角》是在指导教师的指导下，独立开展 研究取得的成果，文中引用他人的观点和材料，均在文后按顺序列 出其参考文献，论文使用的数据真实可靠。 承诺人签名： 日期： 年 月 日  中美会计准则等效问题研究 ——基于中美文化差异的视角 摘 要 中国会计建设在改革开放的30年间取得了了巨大的成绩，现今的中国会计体制基本与国际会计接轨，形成了一套较先进会计体系。在世界经济全球化的今天，中国十分注重与其他国家及地区进行高质量有效的会计趋同乃至等效的磋商。而美国作为世界上第一超级大国，其在世界会计领域内拥有不可动摇的领导地位。积极与美国进行会计等效的磋商对中美两国的经济文化发展都有着深远的意义。但鉴于两国的民族文化和民族文化影响下的会计文化都有着显著的差异，因此研究这些差异如何影响中美两国会计等效的进程，并且提出具有实践意义的建议措施来改善调和这些差异，具有重要的现实意义。 关键词：中国会计准则；美国会计准则；会计等效；文化差异 Research on Equivalence of Accounting Standards between China and the United States ------Based on the Cultural Differences Abstract The development of accountancy in China has made huge progress ever since the thirty years’ reform and open in China. The present accounting system in China has basically been geared to international standards and formed a relatively advanced system of accountancy. Today, with the economic globalization throughout the world, China has paid great attention to the effective accounting convergence and even equivalent negotiation with other countries and regions. However, as the first superpower in the world, the United States has always held the unshakable leading position in the world accounting field. It is of profound significance for the development of economy and culture of both China and America to carry on equivalent accounting negotiation with America actively. But since there exist different national cultures and accounting cultures which are influenced by the different national cultures between China and the United States, it is very useful to study on how these differences can affect the progress of the accounting equivalence between the two countries. Then we can propose some practical suggestions and measures to improve and coordinate these differences. All of these have important and practical signi