中外会计准则差异分析

Comparison between Chinese Accounting Standards and Foreign Accounting Standards and Its Enlightenment

从会计准则的制定和影响机构、制定程序、有关项目的会计处理、财务报表体系及其信息披露四个方面 ,对中外会计准则的若干差异进行了简要比较和分析 ,并对今后我国会计准则的制定和完善等方面提出了自己的一些看法。

The article discusses several differences between Chinese accounting standards and foreign accounting standards from four aspects,i.e. the setting and influencing agencies of accounting standards,the setting processes of accounting standards,the treatments of some items in the standards,the financial statements system and disclosure thereof.Besides,this article provides some opinions about how to establish and develop our accounting standards.