摘要当前，会计准则国际化是各个国家比较关注的问题。然而，在现今会计准则不断国际化的同时，由于我国的经济制度、文化传统等与国际大环境不同，所以，我国会计准则依然与国际会计准则存在着差异。本论文是从分析我国会计准则与国际会计准则的制定背景开始，然后制定表格叙述我国会计准则、国际会计准则制定的历程，通过表格展示了一部分的差别。再分析两者当前差别，主要是会计准则上的差别，如我国与国际会计准则内容差异、会计准则的计量属性差异、会计处理差异等，并分析说明这两种会计准则产生差异的原因。77815

毕业论文关键词：中国会计准则；国际会计准则；差异；原因

The current differences and reasons of China Accounting Standards and International Accounting Standards

Abstract In the present day, the internationalization of accounting standards is a concerned issue in various countries。 however, with internationalization of today’s accounting standards。 There are still differences between China Accounting Standards and International Accounting Standards, because the difference of economic system, cultural tradition and the international environment between Chinese and International。 This paper starts from analyzing the background of China Accounting Standards and International Accounting Standards。 Making a table to describe the process of China Accounting Standards and International Accounting Standards and showing part of differences。 And then this paper analyzes existing difference and reasons, mainly in accounting standards such as the difference of the content of China and the International accounting standards, the difference of measurement attribute of accounting standards, the difference between accounting treatment and so on。 Then analyzing the reasons about this two accounting standards which have differences。

Keywords:China Accounting Standards; International Accounting  Standards; differences; reasons

目  录

0引言 1

1国内会计准则制定背景及历程 1

1。1国内会计准则制定背景 1

1。2国内会计准则制定历程 2

2国际会计准则制定背景及历程 3

2。1国际会计准则制定背景 3

2。2国际会计准则制定历程 4

3国内会计准则与国际会计准则现有差异 5

3。1内容差异 5

3。1。1 结构层次差异 5

3。1。2会计准则的涵盖范围差异 5

3。1。3准则体系内涵差异 6

3。2会计处理差异 6

3。3会计准则的计量属性差异 7

3。4法律地位差异 8

3。5会计准则与会计制度并行差异 8

4国内会计准则与国际会计准则当前差别原因 8

4。1经济原因 9

   4。1。1经济制度 9

   4。1。2经济发达程度 9

4。2现代企业制度原因 10

4。3法律制度原因 10

4。4文化传统原因