中国会计准则国际趋同理由与对策

【Abstract】 Treasury department issued new China Accounting Standards (CAS) in February 2006. And it has been executed in listed companies since January 1, 2007. Though the new CAS formally meets international accounting standards, many issues are still undelivered in practice. This paper focuses on these issues and does further study on them.The paper uses regressive and comparative method and relevant theories, starting from the accounting environment and based on Positive Accounting Theory to discover that it is the interest competition and the game process of economic unions behind the convergence of the international accounting standards. And current international accounting standards are more on advantage of the developed market economy countries. For significant distances in economy environment between China and other developed market economy countries and something inconsiderate during making new standards, the new CAS faces some difficulties and matters. First, it is hard and riskful in the practice and system change. Second, it is costly of the system change. Third, some standards are not maneuverable and some standards exceed the economy environment. So the solution of the study is that the convergent character of china and the international standards is not significant in the near future.So, CAS should not converge with IAS by copy IAS, but accommodate with China current accounting environment. This paper gives some solution to the practice problem and suggestions to home and abroad strategies. China should participate actively in the process of making international accounting standard, try to get more interest for Chinese enterprises in the world competition. And China should enhance the quality of the CAS, improve accountants’training and educating and prefect relative and executing mechani. Then China may promote the convergence of the China and international accounting practice, and reach the objective of convergence of the CAS and IAS.论文范文