中国会计准则和国际会计准则若干差异

【Abstract】 As China economic is rapidly growing and becoming more and more international, Our banks attractive the attention of the world as many of our other industries. On one hand, our bank need the modern management and service experience of the world, on the other hand, international capital also need to enter China’s great finance market.We need to understand other bank’s finance status when we get into the international finance market. Also the foreign investors also want to know our bank’s finance data when they enter china market. Because there is some difference between our accounting standards and the international accounting standards, the finance performance got from the two standards are different. This article analyses the difference between the two accounting standard on aspect of bank industry.The structure of the article is as follows. First to find the cause why the difference occurred. Then to analyse the four accounting standards related with bank industry in details and find the influence from the variance. On base of the above, then analyse the difference of accounting standards by actual economic event of the 2006 annual report of Bank of China stated according the old Chinese accounting standards and 2007 period finance report stated according to the new Chinese accounting standards. In the end of the article, we talk about how to face the valiance of the two accounting standards.论文范文