中国会计准则和国际会计准则比较

【Abstract】 Under the background of integration with the global economy, accounting has become more and more important in the economy world. The international harmonization of Chinese Accounting Standards (CASs) also has become one of the hot topics in the research areas of both accounting theory and accounting standards. To a large extent International Accounting Standards (IASs) can represent the result of international accounting harmonization and it has been generally accepted all over the world, so in this dissertation the author attempts to compare International Accounting Standards with China Accounting Standards. Obviously, it is the most direct way for study and research to start with the research of the harmonization of Chinese Accounting Standards.The subject of this dissertation is to analyze the differences between IASs and CASs on the foundation of introduce about the historical background of IASs and CASs and the situation of their issuance and current application, and to analyze the instinct reasons of differences between these two standards, then make some suggestions on the international harmonization of Chinese Accounting Standards.There are five parts in the dissertation:Part 1, introduction. Primarily, this part presents the consideration of the topic selection and the structure and writing method of the dissertation, which provides the overall train of thought.Part 2, introduce IASC, including the historical background, reorganization, current application of IASs, etc. In this part, it is also be introduced that Chinese Accounting Standards, including its development footmark and some discussions concerning setting standards.Part 3, overall comparison. Primarily, it consists of the comparison of different accounting standard systems and accounting conceptual framework.In the former section, the components of the China Accounting Standards and International Accounting Standards are first stated respectively, on the ground of which, the differences of them are compared, hi the latter section, we mainly compare such contents as accounting elements, basic principles for accounting, principles for accounting recognition and measurement, etc.Part 4, detailed comparison. This is the main body of the dissertation. In this part, firstly, IASs and CASs are compared in the form of table, then attention is paid to the comparison of those items that cause material differences and dispute between China Accounting Standards and International Accounting Standards. These items include inventories, fixed assets, leases, borrowing cost and revenues, intangible assets, debt restructuring and non-monetary transactions.Part 5, The differences and harmonization of IASs and CASs.Firstly, on the basis of analysis of the former part, this part summarizes the differences of IASs and CASs: As far as the contents are concerned, the contents of CASs is fewer, and its regulation is not particular enough; As far as the system is concerned, the system of CASs is composed of the basic accounting standards and the specific accounting standards, and it also take the basic accounting standards as the Conceptual Framework, which is different from the international convention. At the same time, the apposition of accounting standards and accounting system is also different from other countries; As far as the accounting attribute recognition is concerned, CASs pays more attention to historical cost and oids to use fair value; Otherwise, as far as the regulations are concerned, there are a lot of difference between CASs and IASs.Then, with the help of the theory of accountmg environment, the dissertation explores the instinct reasons of the difference between these two standards, such as the factor of economy, law, culture, education and research.Lastly, on the basis of the above analyses, the author makes somesuggestions on the international harmonization of China Accounting Standards and International Accounting Standards.更多还原