中国会计准则与国际会计准则之比较研究

The Comparative Study of Chinese AccountingStandards and International Accounting Standards

针对新会计制度推行过程中会计实务界出现的模糊认识，将我国的《企业会计准则》与《国际会计准则》进行了全面比较，并得出结论：中国的会计改革决不是对国际会计准则的生搬硬套，《企业会计准则》确己走出国门，但又不失特色。

To clear up some people' s misunderstanding of the Ch inese Accounting Standards in the accounting Requlation reform,in this article,the author compares Chinese Accounting Standards with International Accounting Standards and arrives at a condution:Chinese Accounting reform is by no means a copy of In ternational Accoun ting Standards and Chinese“Enterprise Accounting Standards”not only keeps in line with international accounting practice,but also incorporates Chinese characteristics。