目 录
摘要………………………………………………………………………………………. 3
【Abstract】…………………………………………………………………………… 4
前 言…………………………………………………………………………………….. 5
第一章 会计舞弊案例……………………………………………………………. 5
第二章 新会计准则对上市公司的影响……………………………………. 7
2.1提升了上市公司信息披露质量……………………………………….. 7
2.2有利于国外筹资上市……………………………………………………… 7
2.3新会计准则在很多方面做了重新的规定………………………….. 7
2.4有利于推动企业创新，提高企业的竞争力………………………. 7
第三章 会计准则和制度存在的问题……………………………………….. 8
3.1资本市场的发展滞后……………………………………………………… 8
3.2资本准则与制度关系的混乱…………………………………………… 8
3.3会计人员缺乏独立判断能力…………………………………………… 9
3.4会计信息质量低下………………………………………………………… 9
3.5会计准则执行机制不健全…………………………………………….. 10
第四章 会计准则与制度改进和完善的主要路径…………………….. 10
4.1正确处理会计准则和会计制度的关系……………………………. 11
4.2加强执行力度、提高实施效率………………………………………. 11
4.3加快培育合格的会计人才，提高会计人员整体素质………… 11
结论…………………………………………………………………………………….. 12
参考文献………………………………………………………………………………. 13
从会计舞弊案例看会计准则与制度改进和完善的主要路径
【摘要】：自2007年1月1日起，我国企业会计准则体系正式实施。实施企业会计准则体系，实现了与国际财务报告准则的实质趋同，对维护市场经济秩序，完善市场经济体制，保障社会公众利益，有效提高会计信息质量，提升我国会计整体水平具有重大意义。新准则对原有会计准则发生了重大的变革，并且首先在上市公司中执行，这对上市公司也产生了深远的影响。近年来，各国会计准则指定机构以及国际性会计组织均致力于会计标准的国际协调，在这种形式下，会计制度的变革无疑是中国经济与世界经济接轨的必然要求。中国会计准则和制度完善问题也成为我国会计准则改革的重点，我国会计准则的未来改革方向应是积极参与国际会计的协调与趋同，推进我国会计准则体系的发展与完善。全球经济一体化，使会计准则国际化成为一种必然趋势。本文从四川长虹会计舞弊案例出发，介绍了我国会计改革与国际协调取得重大成就的基础上，阐述了现实存在的问题，并对此浅谈了几点建议与策略。对中国会计准则国际化的前景进行了展望。
【关键词】：会计准则；变革；影响；会计制度
【Abstract】From January 1, 2007, our country enterprise accounting standard system officially implemented. Implement enterprise accounting standard system, and realize the international financial reporting standards and the essence of convergence, to maintain the order of the market economy, perfect market economic system, ensure the social public interest, and promote the quality of accounting information, to improve the overall level of accounting is of great significance. The new guidelines on the original accounting standards there are major changes, and first in the listed company of execution, the listed company also has far-reaching influence. In recent years, accounting standards for all countries designated institutions and international accounting organizations are devoted to accounting standards of international coordination, in this system, the accounting system change is undoubtedly the Chinese economy and the inevitable requirement of integration into the world economy. China’s accounting standards and complete system problem has become our accounting the emphasis of the reform of the future of our accounting reform direction should be actively participate in international accounting coordination and convergence, and promote the development of our accounting system and the consummation. Global economic integration, make accounting internationalization has become a necessity trend. This paper Sichuan Changhong accounting fraud case, we introduce the accounting reform in China and international coordination made great achievement is described on the basis of the practical problems, and to discuss the strategies and Suggestions.
【Keywords】 accounting standards; Change; Influence; Accounting system
