会计信息揭示中外会计对比研究.docVIP

论文题目：会计信息揭示的中外会计对比研究 摘要 会计信息是指会计单位通过财务报表、财务报或附注等形式向投资者、债权人或其他信息使用者揭示单位财务状况和经营成果的信息。会计信息是整个会计行为系统的核心部分,其实质是各种利益关系的反映。随着我国经济体制改革的不断深入和社会主义市场经济的日益发展,随着经济主体和利益主体的多元化,经济活动的全球化,国际化, 以及经济规模的日益扩大和内涵的日益复杂,会计信息在宏观调控和微观管理上越来越显示出其突出而重要的作用。 Abstract Accounting information is refers to the accounting units through the financial statements and financial reports or note to investors and other forms, creditor or other users of the information reveal units financial position and operating results of information. Accounting information is the whole accounting behavior of the core of the system, its essence is the reflection of the various interests. As Chinas economic system reform and the socialist market economy, with the development of economic subject and benefit main body, the diversity of the globalization of economic activities, internationalization, and of the size of the economy is expanding and content of increasingly complex, the accounting information in macroeconomic regulation and microcosmic management more and more shows its outstanding and important role. This paper, from the accounting standards, the accounting information quality characteristics and accounting information disclosure of the accounting information, to reveal the topic to carry on the Chinese and foreign comparative study. Thus deepening accounting information of our country which were revealed to the understanding of the problems, and other countries to study abroad in the development of our country in the process of accounting development useful part, to its dregs, take the essence. Promote I accounting information faster, better development. Keywords： Accounting standards Accounting information quality Accounting information disclosure 目 录 摘要 …………………………………………………………………………………………… i Abstract ………………………………………………………………………………………ii 1 引言 …………………………………………………………………………………………2 2 中国与国外流行准则制定方法与程序的比较 ……………………………………………3 2.1 会计准则制定方法之比较 ……………………………………………………………3 2.2 会计