我国会计准则国际趋同探讨

硕士学位论文论文题目（中文）我国会计准则国际趋同探讨论文题目（英文）InquiringonInternationalConvergenceofChina’sAccountingStandards作者姓名李琳学院(系、部)会计学院学科专业会计学研究方向会计理论与方法指导教师裘宗舜教授二OO六年十月1摘要会计准则的国际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是大势所趋，成为世界各国不可回避的现实问题。中国要发展经济，就必须融入国际经济潮流中，就必须正视会计准则的国际趋同。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直是我国会计改革的一个中心议题，并且主要体现在我国会计准则与国际会计准则的协调上，这对我国的会计改革和发展有着深远的影响。随着我国新会计准则体系的发布，我国会计准则与国际财务报告准则实现了充分趋同，但不可否认，由于我国特殊的会计环境，我国会计准则与国际财务报告准则仍然存在许多差异。如何处理这些差异，是我国今后一个相当长的时期面临的一个重要问题。在会计准则国际趋同的背景下，我国会计准则的国际趋同应当采取什么立场和发展战略，如何在国际会计准则制定中最大可能地维护我国的利益，如何达到我国会计准则国际趋同经济后果帕累托最优，都是迫切需要解决的问题。本文采用规范研究的方法逐步展开对相关问题的分析。首先对会计国际化中几个容易混淆的概念进行了阐述，将本文的研究对象界定为我国会计准则的国际趋同概念，且这种趋同是在“协调观”下的趋同，这样便在理论研究上准确把握我国会计准则国际趋同的涵义。然后对我国会计准则国际趋同的动因进行了分析。我国会计准则国际趋同是世界经济一体化和资本市场全球化的必然要求，是在资本跨国流动的推动、国际贸易发展的推动、跨国公司经营效率的推动下共同作用的结果。而且由于会计的技术属性、信息技术革命的快速发展以及国际会计准则委员会的成功改组，我国会计准则向国际财务报告准则趋同不仅具有必然性，而且也具有可行性。通过回顾我国会计准则与国际财务报告准则发展的历史，将我国会计准则与国际财务报告准则相比较，指出尽管现在我国会计准则与国际财务报告准则已实现了充分的趋同，但由于我国特殊的会计环境，我国会计准则与国际财务报告准则在准则制定模式、会计核算制度体系、计量属性、具体会计准则等方面仍然还存在一定的差异。我国应在权衡利弊的情况下，充分结合我国国情，稳步推进我国会计准则国际趋同。最后以会计准则具有经济后果的理论为依据，具体分析了我国会计准则与国际财务报告准则趋同对国内、国外两大利益集团的正面、负面经济后果，在此基础上，分析并提出我国会计准则国际趋同的原则和策略。本文在以下两方面试图提出自己的见解：2其一，对会计准则国际化的若干相关概念进行了理论上的阐述和界定，并指出我国会计准则的国际趋同是“协调观”下的趋同概念，这样便在理论研究上准确把握我国会计准则国际趋同的涵义。其二，从会计准则具有经济后果出发，综合分析并列示了我国会计准则国际趋同对国内、国外两大利益集团的正面、负面经济影响，在此基础上，分析并提出我国会计准则国际趋同的原则和策略。关键词：会计准则国际趋同经济后果3AbstractInternationalharmonizationorglobalconvergenceofaccountingstandardshasbeenakeyissueforaccountingacademics,practitionersandregulatorsinrecentyears.Withtherapiddevelopmentofeconomicglobalizationandespeciallythegrowthofinternationalcapitalmarkets,internationalharmonizationofaccountingstandardshasbecometheinevitableandrealisticissueforcountriesworldwide.Developingtheeconomy,Chinamustmeltintotheinternationaleconomictideandfacetheglobalconvergenceofaccountingstandards.Howshouldourcountryrecognizeandfacethisquestion?WiththeissueofChinesenewaccountingstandards,China’sAccountingStandards(CASs)dodifferfromInternationalFinancialReportingStandards(IFRSs)inmanyaspects.Accordingly,howtodealwiththedifferencesbecomesalong-standingandcrucialissuefacedbyChina,whichneedstoberesolvedassoonaspossible.Furthermore,intheenvironmentofglobalconvergence,theissueofhowtoprotectChina’sinterestsbecomesmoreandmoreurgent.ThisdissertationexplorestherelevantissuesfromtheconvergenceofChina’sAccountingStandards.Firstly,inordertogetacomprehensiveandclearunderstandingoftheprocessofinternationalconvergenceofaccountingstandardsinChina,thisdissertationtheoreticallyanalyzesanddistinguishestherelatedconceptsofinternationalconvergenceofaccountingstandards,whichhelpstogetabetterunderstandingforacademicresearch.Inchapter2,thisdissertationanalyzesthenecessityandthefeasibilitythatChina’sAccountingStandardsconvergewithIFRS.Intheenvironmentofglobalconvergence,China’sAccountingStandardshavefullyconvergedwithIFRS.ButbecauseofChinesespecialeconomicenvironment,CASsdodifferfromIFRSsinmanyaspects.Inchapter3,thisdissertationsymaticallyanalyzesthisissue.Basedonthetheoryofimpactofeconomy,globalconvergenceofaccountingstandardsmusthavetheeconomicresult.Inchapter4,thedissertationtheoreticallyanalyzesthenegativeandthepositiveeconomicresultofglobalconvergenceofChina’sAccountingStandards.Inchapter5,basedonaboveanalysis,theprinciplesweshouldfollowandthecountermeasuresweshouldtakeduringtheprocessofChina’saccountinginternationalizationareprovided.4Inthisdissertation,theauthortriestoputforwardsomeviewsasfollows:(1)Thisdissertationtheoreticallyanalyzesanddistinguishestherelatedconceptsofinternationalconvergenceofaccountingstandards.(2)Basedonthetheoryofimpactofeconomy,thedissertationtheoreticallyanalyzesthenegativeandthepositiveeconomicresultofglobalconvergenceofaccountingstandards.KeyWords:AccountingStandardsInternationalConvergenceEconomicResultI目录0.引言·························································································································10.1研究意义········································································································10.2国内外文献综述·····························································································20.3研究方法及思路·····························································································60.4论文的基本框架·····························································································61.会计准则国际趋同相关概念界定··········································································71.1会计国际化、会计国际协调化、会计国际趋同的概念·······························71.2三者之间的关系·····························································································91.3本文的界定：“协调观”下的趋同································································102.我国会计准则国际趋同的必然性与可行性分析·················································132.1我国会计准则国际趋同的必然性分析························································132.2我国会计准则国际趋同的可行性分析························································153.我国会计准则与国际财务报告准则的比较·························································193.1我国会计准则发展的历史回顾···············