会计财务管理-我国会计准则国际趋同研究.docVIP

PAGE PAGE 4 我国会计准则国际趋同研究 摘 要 随着世界经济的快速发展，各国之间的经济交流日益增多，各国对经济发展的依赖程度也越来越高。在经济全球化的今天，会计信息被当作全球商业以及公用信息资产惯用的一种沟通方式，会计的发展与全球经济的发展相辅相成、同步前进，对促进全球经济稳步前进起到了至关重要的作用。中国会计准则与国际会计准则的趋同，不仅有益于中国会计准则的完善与改革朝着更为规范化的方向前进，更有益于提高中国会计准则的权威性和中国会计的综合实力。所有的这些差异性分析都为我国制定会计准则提供新的依据；为我国企业国际化财务报表提供借鉴；为我国会计准则的完善和修改提出参考。 关键词 会计准则 差异 国际趋同 Abstract With the rapid development of the world economy, economic exchanges between countries are increasing, and countries are increasingly dependent on economic development. In todays economic globalization, accounting information is regarded as a communication method used by global commerce and public information assets. The development of accounting and the development of the global economy are complementary and synchronized, which is crucial for promoting the steady progress of the global economy. effect. The convergence of Chinas accounting standards and international accounting standards is not only beneficial to the improvement of Chinas accounting standards and reforms in a more standardized direction, but also beneficial to improve the authority of Chinas accounting standards and the comprehensive strength of Chinese accounting. All these differential analyses provide a new basis for the formulation of accounting standards in China; provide reference for the international financial statements of Chinese enterprises; and provide references for the improvement and revision of Chinas accounting standards. Key words Accounting standards Differences The international convergence 目 录 TOC \o 1-3 \h \z \u 1绪论 1 1.1研究背景和意义 1 1.2相关文献综述 1 2我国会计准则国际趋同历程及比较 2 2.1美国企业会计准则基本特征 2 2.2中国企业会计准则基本特征 3 2.3会计准则国际趋同发展 4 2.4我国会计准则与国际会计准则比较 4 2.4.1我国会计准则与国际会计准则制定机构差异 4 2.4.2我国会计准则与国际会计准则法律地位差异 5 2.4.3我国会计准则与国际会计准则表述形式差异 5 3我国会计准则与国际会计准则国际趋同的实证研究 5 3.1研究思路及方法 5 3.2数据来源与样本选择 6 3.3净利润差异概述 6 3.4净利润差异分析 6 3.4.1净利率差异额分析 6 3.4.2净利率差异率分析 7 3.4.3净利率差异因素分析 8 4我国会计准则国际趋同过程中的改进措施 9 4.1营造全国统一开放、公平竞争的市场环境 9 4.2