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论文编号：	1831
作者编号：	031692
上传时间：	2010/5/12 16:51:05
中文题目：	我国会计的国际趋同问题研究
英文题目：	International Accounting Convergence, Economic Consequence,
指导老师：	周晓苏
中文关键字：	会计国际趋同 经济后果 会计环境
英文关键字：	International Accounting Convergence, Economic Consequence,
中文摘要：	会计准则的国际协调和全球趋同是国内外会计界近年来讨论较多的一个问题。随着经济全球化进程的加快和国际资本市场的日益发展，会计准则的国际趋同已经是大势所趋，成为世界各国不可回避的现实问题。 回顾我国会计改革以及会计准则建设的历史，会计准则的国际协调一致是我国会计改革的一个中心议题，这对我国的会计改革和发展有着深远影响。不可否认，我国会计准则与国际会计准则仍然存在不少差异，如何处理这些差异，是我国今后相当长的时期要面临的重要问题。 本文立足于我国会计准则发展和会计国际趋同的大背景，目的是通过对会计国际趋同的经济后果和我国会计环境现状的分析，为我国在会计国际趋同的过程中最大限度的维护国家利益提供理论基础。 本文首先对会计国际趋同的含义、原因和全球现状加以分析并对我国会计准则的发展历程进行回顾和分析，然后将会计准则具有经济后果的理论与会计国际趋同这一热点问题联系起来，从国家经济利益的角度出发，采用规范研究的方法，适当运用制度经济学的有关理论，阐明会计准则的国际趋同会带来的收益和成本两方面的经济后果，并仔细分析了我国会计准则变迁的成本问题，同时，对我国会计环境各因素的现状进行具体分析，得出我国目前会计环境各因素及相关制度不成熟不完善，距离国际会计准则的要求仍有很大差距，从而为全面把握我国会计国际趋同的立场提供会计环境框架和现实证据，在此基础上，分析并提出对我国会计准则国际趋同的几点建议。
英文摘要：	International harmonization or global convergence of accounting standards has been a key issue for accounting academics in recent years. With the rapid development of economic globalization and especially the growth of international capital markets, convergence of accounting standards has become the inevitable and realistic issue for countries worldwide. International harmonization of accounting standards has been a main subject of China’s accounting reform and accounting standards development, and it has a far-reaching effect on the development of China’s accounting. It is known that China’s accounting standards differ from IASs and IFRSs in many aspects, so how to deal with the differences becomes a crucial issue faced by China. From the standpoint of the development of China’s accounting standards and global convergence trend, the research object of this thesis is to provide theory basis and conditional evidence for how to protect country’s interest based on analysis of the economic consequence of accounting convergence and the current condition of China’s accounting environment. Firstly, this thesis analyzes the concept, reason and status of accounting convergence and history of China’s accounting standards development. Then it uses the economic consequence of accounting standard theory to study accounting convergence issue. Using some related theory in economics, it explores economic consequence, both income and cost, of accounting convergence and emphasizes cost issues during the process of China’s accounting convergence. Besides, it analyzes the current condition of some key factors of China’s accounting environment and concludes China’s current accounting environment is quite different from conditions required by international accounting standards. Based on the previous research result, we propose some suggestions related to China’s accounting convergence.
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