摘要：伴随经济全球化的发展，会计作为一种国际商业的语言，在客观上愈发被要求采用相同或相近的会计准则，这不仅能降低两岸会计信息披露的成本，还能有效推动两岸会计信息的规范，大大提高两岸财务信息的可比性。两岸的发展不同，引起了会计行业和会计准则的差异。本文以海峡两岸的存货会计准则为研究对象，通过对比海峡两岸财务会计教材，以及查阅相关会计准则文件资料，对海峡两岸的存货会计准则进行比较分析。第一章，给出对存货的概述，明确存货会计准则的颁布和发展；第二章，通过对比，明确两岸存货会计准则在定义、确认范围、初始计量、后续计量等方面的差异和趋同；第三章，明确因会计准则的不同而引起的对企业会计处理上的不同和影响；第四章，进一步分析形成海峡两岸存货会计准则的各方面因素，比较双方的制定模式；第五章，对之前章节进行小结，并提出对海峡两岸会计准则的展望。本文以对两岸存货会计准则的比较和分析，希望能促进新思维，对将来大陆会计准则的趋同化发展提供有价值的参考。74633

毕业论文关键词：海峡两岸；会计准则；存货会计

A comparative analysis of the inventory accounting standards across the Taiwan Straits

Abstract：With the development of economic globalization, as an international business language, accounting is increasingly required to adopt the same or similar accounting standards。 It can not only reduce the cost of cross-strait accounting information disclosure, but also effectively promote the cross-strait accounting information norms, and greatly improve the comparability of cross-strait financial information The development of the two sides of the Straits has caused the differences between the accounting profession and the accounting standards。 In this paper, the accounting standards for the two sides of the Straits as the object of study。 By comparing the financial accounting teaching materials across the Taiwan Straits and referring to documents and materials of relevant accounting standards, this paper makes a comparative analysis of the inventory accounting standards of the two sides of the Straits。 The first chapter gives an overview of inventory, and make clear the promulgation and development of inventory accounting standards。 The second chapter, by contrast, make clear the similarities and differences between the two sides of the Straits accounting standards in the definition and scope of identification, initial measurement, follow-up measurement and so on。  The third chapter makes clear the differences and influences on accounting treatment caused by different accounting standards。 The fourth chapter compares the various factors of accounting standards for the formation of cross-strait inventory accounting, and analyzes and compares the formulation mode of cross-strait accounting standards。 The fifth chapter summarizes the previous chapters and puts forward the prospect of the future development of the accounting standards across the Taiwan Straits。 Through the comparison and analysis of the accounting standards of the two sides of the Straits, this paper hopes to help open up new ideas and provide valuable reference for the future development of the accounting standards in the mainland。

Key Words:Strait; accounting standard; Inventory accounting。

目  录

绪论1

一、存货概述2

二、海峡两岸存货会计准则的差异3

(一)存货确认方面3

(二)存货计量方面3

1、存货的初始计量4

2、发出存货的计量5

3、期末存货的计量6

(三)存货揭露方面6

三、两岸存货会计准则对企业的影响对比分析7

（一）发出存货成本的计量方法7