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InternationalconvergenceofaccountingstandardsforenterprisesinourcountryABSTRACTAccountingasaninternationalbusinesslanguage,andplaysaroleofbridgeineconomicglobalizationandinternationalcapitalflows,internationalconvergenceofaccountingstandardsforenterprisesisconducivetoplaytheroleofaccountingineconomicglobalization.Especiallyin2008afterthefinancialcrisis,inordertoachieveeconomicrecovery,optimizetheallocationofcapitalintheglobalcapitalmarkets,countriestodeveloptheaccountingstandards,andactivelypromotetheinternationalconvergenceofaccountingstandards.Sincethereformandopeningup,China'sinternationalconvergenceofaccountingstandardsforenterpriseshaveachievedremarkableresults,Chineseaccountingstandardsforenterprisestoachieveconvergencewithinternationalfinancialreportingstandards,andachievetheequivalentwiththerelevantinternationalcapitalmarketaccountingstandards,whichconformstothedevelopmentofChina'smarketeconomyandtheneedtoexpandtheopeningtotheoutsideworld.However,therearestillsomeproblemstobediscussedintheprocessofinternationalconvergenceofaccountingstandardsinchina.Thispaperintroducestherelatedconceptsofinternationalconvergenceofaccountingstandards,discussesthehistoricalprocessofinternationalconvergenceofaccountingstandardsinChinaanditsnecessity,analyzestheproblemsofChina'saccountingstandardsintheprocessofinternationalconvergence,andputsforwardtheimprovementofChina'saccountingstandardswiththeinternationaltrendofenterprisestrategy.InternationalconvergenceofaccountingstandardsinternationalaccountingstandardsofeconomicglobalizationKeywords:accountingstandards,internationalconvergence,economicglobalization,theinternationalaccountingstandards目录1引言..............................................................11会计准则国际趋同概述..............................................21.1会计准则国际趋同的涵义.......................................................................21.2会计准则国际趋同的动因.......................................................................21.3各国会计准则国际趋同现状...................................................................31.3.1美国...............................................................................................31.3.2欧盟...............................................................................................41.3.3日本...............................................................................................41.3.4其他国家.......................................................................................52我国会计准则国际趋同的历史进程及必要性......
