中国会计国际化现状与发展

东北财经大学本科毕业论文

中国会计准则国际化的现状与发展

作者邬娟

院系会计学院

专业会计学

年级2000级

学号0056011

指导教师陈立军教授

答辩日期

成绩

内容摘要

世界贸易的飞速发展和国际资本的快速流动将世界经济带入全球化的过程。会计作为国际通用的商业语言，在经济全球化过程中扮演着越来越重要的角色。但是，中国会计准则与国际会计准则之间存在差异。相应的，根据这些会计准则提供的会计信息自然也存在差异，从而影响了会计信息的可比性和有用性。而在国际投资、融资和国际贸易中经常性的会计信息间的差异，又会大大增加交易成本，不利于经济效率的提高和经济全球化的发展。因此，对中国会计准则国际化的研究具有极强的现实意义。

本文通过分析会计准则国际化的动因，阐述了中国会计准则国际化的现状，重点分析了中国会计准则于国际会计准则间的差异，探讨了中国会计准则国际化的发展前景及发展过程中需要注意的一些问题。

本文共包括以下三个部分：

第一部分，分析了包括经济全球化的趋势、信息技术革命的技术支持以及国际性、区域性组织的推动在内的会计准则国际化的动因。

第二部分，分析了中国会计准则国际化的现状，其中重点分析了中国会计准则与国际会计准则间的差异。

第三部分，在前两部分分析的基础上探讨了中国会计准则国际化的发展前景及发展过程中需要注意的一些问题。

关键词：会计国际化会计准则现状差异分析发展前景

Abstract

The rapid expanding world trades and the fast flowing international capital impel world economy into a cosmopolitan epoch. As the generally used international language in business, accounting is playing more important role than ever before in the process of economy globalization. There are differences between the international accounting standards and accounting standards of China, however, resulting in the discrepancy of accounting information between different accounting standards provided, consequently affecting the comparability and usefulness of accounting information. Moreover, the discrepancy in international investment, financing and international trades increases the cost of transactions greatly, making against the increase of economic efficiency and progress of economic globalization. Thus, there are significant practical meanings to the study of the internationalization of Chinese accounting standards.

This paper processes the initial powers that drive the internationalization of accounting standards, analyzes the current status of Chinese accounting standards in internationalization, takes a highlight on the differences between international accounting standards and Chinese accounting standards, and discusses the prospect of Chinese accounting standards in internationalization and considerable challenges may face in that process.

This thesis can be divided into three chapters:

First, it processes the initial powers that drive the internationalization of accounting standards including the trend of economic globalization, the technique support of information technology renovation as well as the forces of national or local organizations.

Second, it analyzes the current status of Chinese accounting standards in internationalization and takes a highlight on the differences between international accounting standards and Chinese accounting standards.

Last, based on the analysis stated above, it discusses the prospect of Chinese accounting standards in internationalization and considerable challenges may face in that process.

Key words:accounting internationalization; accounting standards; current status; differentiation analysis; prospect