新会计准则的国际趋同分析研究 财务管理专业

1、新会计准则的国际趋同摘 要会计准则的国际趋同是世界上这个行业里面备受瞩目的问题。并且现在全世界的市场发展可以说高歌猛进，渐渐形成了经济全球化的局面。我国想要让经济更急发达一些，那么就必须和世界接轨，一定要重视会计准则的国际趋同。回想一下这些年中国在这方面进行的改进以及会记行业的发展，当中会计准则的国际趋同乃是核心问题，可以展现出中国和世界上各个国家在这方面的相互配合，对中国的未来对会计行业进行革新是十分重要的。本文分析了企业会计准则趋同成果，指出了企业会计准则趋同对企业会计信息的影响、并且中国的会计准则国际趋同受到何种限制以及相关准则则是要与中国特备的经济系统相吻合。本文指出了我国会计准则国际

2、趋同带来的启示：1、选择适合我国市场环境的会计准则路径，2、建立国际化的市场环境和法律环境，3、趋同后的准则应照顾本国经济环境的特殊性，4、培养国际化会计人才。关键词：会计准则，国际趋同，影响International convergence of new accounting standardsABSTRACTThe international convergence of accounting standards is the accounting circles in recent years at home and abroad to discuss more of a problem

3、. With the speeding up of economic globalization and international development of the capital market, the international convergence of accounting standards is the trend of The Times, become inevitable to real world problems. China to economic development, it must be integrated into the international

4、 economic trend, we must face up to the international convergence of accounting standards. Review the history of the construction of the accounting reform in our country and accounting standards, the international coordination of accounting standards has always been a central theme of accounting ref

5、orm in China, and mainly reflects in our countrys accounting standards with international accounting standards on the coordination of the reform and development of accounting in our country had a profound impact. This paper analyzes the accounting standards for enterprises convergence results, point

6、s out the accounting standard for business enterprises the influence of the convergence of enterprise accounting information, international convergence of accounting standards in our country, restricting factors and accounting standards to adapt to the particularity of the economic system in our cou

7、ntry. This paper points out the international convergence of accounting standards in China bring enlightenment: 1, choose to suit our market environment accounting standards path, 2, to set up the international market environment and legal environment, after 3, convergence criteria should take care

8、of the particularity of domestic economic environment, 4, cultivating international accounting talents.KEYWORDS：accounting standards，The international convergence，impact在该页面中点击鼠标右键，选择“在该页面中点击鼠标右键，选择“更新域”，在弹出窗口中选择“更新整个目录”，确定即可自动生成目录。设置章、节标题和页码格式，字体：宋体，字号：小四。阅后删除此文本框。 MACROBUTTON InsertCrossReference

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24、ptAllChangesInDoc 点击输入大标题 标题1 MACROBUTTON AcceptAllChangesInDoc 点击输入一级标题 标题2 MACROBUTTON AcceptAllChangesInDoc 正文 宋体小四号鼠标三击选择该段落输入替换之 论文一般要求不少于8500字，由标题、正文、图、表格和公式五个部分构成。写作内容可因科研项目的性质不同而变化，一般包括理论分析、计算方法等，图表必须工整、清晰、规范。图：a. 图题若采用中英文对照时，其英文字体为五号正体，中文字体为五号楷体。引用图应在图题右上角标出文献来源。 b. 图号按章顺序编号，如图3-2为第三章第二图。如果

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