中国会计准则和国际财务准则比较

【Abstract】 With the rapid development of world trade and the increasing maturity of international capital markets, Accounting plays an important role in the development process of economic globalization and be increasingly demanding to the participants of market. Since 2007, China has fully built new accounting standards system, according to the development of economic and the deeply demanding to opening-up in China. This new accounting standards includes the basic guidelines of the original and the 16 specific criteria which he been revised, as well as the newly 22 specific guidelines which he been drew up.This paper carry out the comparative study of China’s New Accounting Standards with IFRS from the following aspects:First, do a brief introduction to the new CAS and IFRS respectively and then analyze the significance to the comparison of China’s New Accounting Standards with IFRS in detail. Secondly, the article makes a systematic and specific comparison between China’s New Accounting Standards and IFRS. Third, the article analyzes and sums up the convergence as well as difference between the New CAS and IFRS. Last, the article makes prospects to the development of China’s Accounting Standards in the future.The goal of the building of CAS system is:to build up with China’s national conditions fully adaptive and with IFRS complete convergence, to cover various economic business to types of enterprises, the accounting standards system which can be implemented independently.The China’s New Accounting Standards not only achieve to the convergence of IFRS, conform to the specific conditions of the characteristics to China, but also provides an important reference for the improvement of IFRS. The comparison between China’s New Accounting Standards and IFRS can improve the quality to the formulation system of CAS, and be of great significance to achieve international convergence of China’s Accounting Standards. Under the impact of the big we of economic globalization, China should accelerate the pace of economic development, improve and perfect a variety of legal rules and regulations, and then make efforts to build a combined Association as well as the sustainable development of accounting standards with Chinese characteristics. So that China’s prospects for international convergence of accounting standards will be even brighter.论文范文