中国会计准则国际趋同理由

【Abstract】 With the globalization of the world economy and the integration of the world capital markets, accounting, as the universal language of business and commercial, is playing a very important role. A much higher requirement on the international comparability of the financial information is needed by the development and expansion of the international trade, international investment and multinational corporationsEarly in the 21st century, International Accounting Standards Committee (IASC) was succesully restructured as International Accounting Standards Board(IASB), set a new targets to improve the international comparability of financial information achieve global convergence of the accounting standards. Many accounting organizations around the world he responded to the new situation. China, in resent years, has always followed closely the latest development and current trends of international harmonization and convergence progress and takes serial actions to improve the global convergence. On February 15th ,2006, including a basic Accounting Standard and 38 Specific Accounting Standards were issued by the Ministry of Finance in China, which means a substantial convergence with the IFRS has been achieved. International convergence of accounting standards has become a new hotspot. This article attempts to sort out the concept of international convergence and to get the essence of the international convergence. Based on the analysis and study of a number of Specific Accounting Standards, the impact on China’s economy and the obstacles may be encountered when implementing the new Accounting Standards System will be found and forecasted. And some improvements will be suggested.The definition of accounting standards convergence is raised after the concepts of internationalization、harmonization and convergence of Accounting Standards and the internal relations are stated. The development process of the IASC and reorganization of IASB are stated in the third chapter. Also the attitudes towards to the IASB of EU and United States and the recent convergence trends are introduced, which prove the viewpoint that the real essence of the convergence of international accounting standards is war of the national interests. Some specific accounting standards are analyzed in the fourth chapter to clarify the characteristics and international convergence of the new Chinese Accounting Standards. Finally the obstacles that the new Accounting Standards might encounter are foreseen and some suggestions and proposals are provided.论文范文