对我国企业会计准则国际化趋向的探讨.doc

东北财经大学津桥商学院本科毕业论文


对我国企业会计准则国际化趋向的探讨









作者
系别财会系
专业财务管理
年级
学号
指导教师
答辩日期
成绩

内容摘要
随着经济全球化进程的加快和国际资本市场的大发展,会计成为国际通用的国际语言,因此,我国的会计准则国际化是大势所趋。近几十年来,我国对会计准则国家化问题的态度一直是积极的,也是基于自身的考虑。我国财政部与2006年2月发布了新会计准则,并于2007年1月1日起在上市公司实施。这标志着我国会计准则与国际接轨的步伐有了历史性的进步,对中国经济融入到世界经济中去将起到决定性的促进作用。本文结合新会计准则的内容,概述了我国会计准则国际化的必要性,回顾了我国会计准则国际趋向的过程,提出了我国会计国际化所存在的问题,分析了我们当前遇到的困难,并对我国会计准则国家化提出几点建议。进而展望新会计准则实施后我们将会面临的机遇和挑战,并提出中国会计准则国际化的几点建议。
关键词:企业,会计准则,国际化,会计环境,协调性

Abstract
Along with the rapid development of economic globalization and international capital market, accounting as an mon international language, therefore, the internationalization of China's accounting standards is to represent the general trend. In recent years, China's attitude to the state accounting standards is always positive, is also based on the consideration of. China's Ministry of Finance in 2006 February issued a new accounting standards, and the implementation of the listing Corporation in January 1, 2007. This marks the pace of standards in line with international standards of China's accounting has the historical progress, the Chinese economy into the world economy to will play a decisive role in promoting. Based on the new accounting standards, outlines the necessity of internationalization of accounting standards in China, reviews our country accounting standards international trend