我国企业会计准则国际趋同研究
摘 要
会计作为国际通用的商业语言，在经济全球化和国际资本流动中起着和桥梁纽带作用，企业会计准则国际趋同有利于发挥会计在经济全球化中的作用。尤其在2008年金融危机后，为了早日实现经济复苏，实现资本在全球资本市场上的最优化配置，各国加紧了对会计准则制定，积极推动会计准则的国际趋同。改革开放以来，我国企业会计准则国际趋同取得了显著成效，中国企业会计准则努力实现与国际财务报告准则的趋同，并与有关国际资本市场会计准则实现了等效，这顺应了我国市场经济发展和扩大对外开放的需要。但是，我国企业会计准则国际趋同进程中仍存在一些值得探讨的问题。本文介绍了会计准则国际趋同的相关概念，阐述了我国会计准则国际趋同的历史进程及其必要性，分析了目前我国企业会计准则国际趋同进程中存在的问题，并提出完善我国企业会计准则国际趋同的对策。
关键词：会计准则，国际趋同，经济全球化，国际会计准则
International convergence of accounting standards for enterprises in our country
ABSTRACT
Accounting as an international business language, and plays a role of bridge in economic globalization and international capital flows, international convergence of accounting standards for enterprises is conducive to play the role of accounting in economic globalization. Especially in 2008 after the financial crisis, in order to achieve economic recovery, optimize the allocation of capital in the global capital markets, countries to develop the accounting standards, and actively promote the international convergence of accounting standards. Since the reform and opening up, China’s international convergence of accounting standards for enterprises have achieved remarkable results, Chinese accounting standards for enterprises to achieve convergence with international financial reporting standards, and achieve the equivalent with the relevant international capital market accounting standards, which conforms to the development of China’s market economy and the need to expand the opening to the outside world. However, there are still some problems to be discussed in the process of international convergence of accounting standards in china. This paper introduces the related concepts of international convergence of accounting standards, discusses the historical process of international convergence of accounting standards in China and its necessity, analyzes the problems of China’s accounting standards in the process of international convergence, and puts forward the improvement of China’s accounting standards with the international trend of enterprise strategy.
International convergence of accounting standards international accounting standards of economic globalization
Key words: accounting standards, international convergence, economic globalization, the international accounting standards
目 录
1 会计准则国际趋同概述…………………………………….. 2
1.1 会计准则国际趋同的涵义…………………………………………………………… 2
1.2 会计准则国际趋同的动因…………………………………………………………… 2
1.3 各国会计准则国际趋同现状……………………………………………………….. 3
1.3.1 美国………………………………………………………………………………… 3
1.3.2 欧盟………………………………………………………………………………… 4
1.3.3 日本………………………………………………………………………………… 4
1.3.4 其他国家…………………………………………………………………………. 5
2 我国会计准则国际趋同的历史进程及必要性……………………. 6
2.1 我国会计准则国际趋同的历史进程…………………………………………….. 6
2.1.1 改革开放初期的借鉴阶段………………………………………………… 6
2.1.2 确立市场经济体制后的接轨阶段……………………………………… 6
2.1.3 亚洲金融危机后的协调阶段…………………………………………….. 6
2.1.4 新会计准则出台后的趋同阶段…………………………………………. 6
2.2 我国会计准则国际趋同的必要性………………………………………………… 7
2.2.1 有利于促进我国对外贸易的发展……………………………………… 7
2.2.2 有利于提高会计信息的质量…………………………………………….. 7
2.2.3 有利于我国跨国公司提高管理水平………………………………….. 7
3 我国企业会计准则国际趋同进程中存在的问题………………….. 9
3.1 企业会计环境特殊性………………………………………………………………….. 9
3.2 会计监管体系存在问题…………………………………………………………….. 10
3.3 会计从业人员整体素质不高……………………………………………………… 10
3.4 在会计准则的国际趋同上话语权较弱………………………………………… 11
4 完善我国企业会计准则国际趋同的对策………………………. 12
4.1 不断完善会计准则体系…………………………………………………………….. 12
4.2 完善相应的法律法规，加强会计审计与监管…………………………….. 12
4.3 加强会计教育，培养国际化会计人才……………………………………….. 13
4.4 争取国际会计准则制定话语权………………………………………………….. 13
