中西方会计比较研究..docVIP

中国的会计改革经历了 20多年，由于受到国际协调化趋势的影响， 我国财政部于与2006年2月15 H颁布了与国际会计准则基木趋同的包 括1项基木准则、38项具体准则在内的新企业会计准则体系，至此标志 着我国会计准则体系的初步形成。在这一大的环境下，国内外会计界机 构和学者对于国际会计准则的研究，特别是对我国会计准则向国际会计 准则的趋同投入了大量人力物力，在我们取得初步成功的欣喜之余，笔 者认为我国会计准则研究忽视了对与我国有相似转轨背景国家的会计准 则研究，例如对于俄罗斯会计准则的研究。虽说我国会计准则改革在2006 年向前迈出了一大步，但是同样作为转轨制国家，俄罗斯在会计准则建 设方面的经验和教训对我国会计准则的制定和完善还是有着一定的借鉴 意义。基于此，木文选择以“中国与俄罗斯会计准则为例”为副标题进 行研究分析，以期为我国会计准则的制定和完善提供一定的参考，使我 国会计准则体系更加成熟 关键词：中国会计准则，俄罗斯会计准则，比较 ABSTRACT China’s accounting reform has gone through 20 years，due to the impact of the international convergence of accounting standards, the Ministry of Finance of P.R.C has promulgated a new set of accounting standards for enterprises, including basic rules and another thirty-eight specific standards in 2006，February; and it has been put into practice in the scope of listed companies，which marked the formation of our accounting system. In this context，worldwide institutions and scholars have invested a lot of manpower and material resources to study our accounting standards international convergence. Although we have obtained a big step forward， but our accounting standards research have not pay enough attention to the countries which have the same experiences; such as Russia. Russias experience in the building，of accounting standards has certain reference significance to the building and improvement of our accounting standards. Key Words: Chinese accounting standards, Russian accounting standards, Comparison 目录 中澳会计比较一基于财务报告披露的视角 TOC \o 1-5 \h \z 1谢仑 1 HYPERLINK \l bookmark5 \o Current Document \h 1.1研究背景 1 HYPERLINK \l bookmark6 \o Current Document \h 1.2研究意义 1 HYPERLINK \l bookmark7 \o Current Document \h 2中澳会计准则概述 2 HYPERLINK \l bookmark8 \o Current Document \h 2.1我国对于会计准则的理解 2 HYPERLINK \l bookmark9 \o Current Document \h 2.2俄罗斯对于会计准则的理解 2 HYPERLINK \l bookmark10 \o Current Document \h 3中国与俄罗斯会计准则比较 4 HYPERLINK \l bookmark11 \o Current Document \h 3.1总体比较 4 3.1.1中澳会计准则制定模式的比较 4 3.1.2中澳会计准则体系比较 5 HYPERLINK \l bookmark12 \o Current Do