中国会计准则与国际会计准则的区别-学士学位论文.doc

毕业设计（论文） 题 目 系 （院） 专 业 班 级 学生姓名 学 号 指导教师 职 称 二〇年月日 摘要 会计的产生和发展是人类社会生产力进步和经济发展的产物，伴随着经济全球化进程的加快和国际资本市场的日益发展，会计准则的国际趋同成为当前国际会计的发展方向。全球经济一体化和资本市场全球化越来越要求会计能够成为一门国际通用的商业语言，以增进各国会计信息的可比性和透明度。中国会计准则发展模式应通过比较与国际财务报告准则存在的差异，并结合中国特殊会计环境，坚持国家化，而不应该全盘国际化；不同类型企业应执行不同的会计准则Chinese accounting standards and international accounting standards differences in environmental factors Abstract The emergence and development of accounting are the result of the progress and advanced of human productivity and socio-economic. With the rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards has become the evolutional tendency of the international accounting. The global economic integration and capital market globalization increasingly require the accounting as an international common business language, in order to promote international comparability of accounting information and transparency. Chinese accounting standards development model should be compared and the international financial report criterion differences, combined with Chinas special accounting environment, hold to a country to change, and should not be uncritically internationalization; different types of enterprises should implement different accounting standards. In 2006, the Chinese new accounting standards were issued. The new accounting standards are the milestone in the construction of our accounting standards and also are the latest achievements in accounting convergence with IFRS. In that case, it is very important for us to study the difference between the Chinese new accounting standards and IFRS by the condition of their convergence in the main. This paper does the rational study for the main differences between the Chinese new accounting standards and IFRS by using the method of comparison and bibliography. First of all, analysis the difference between the specific accounting standards, includ