中、西会计准则差异原因分析

Discussing on the Reasons of Accounting Standards' Differences between the West Countries and China

经济的全球化趋势必然要求会计的国际化发展。中国最新的会计准则强调与国际接轨,但中国的会计环境决定了中国与西方发达国家的会计准则在短期内必然存在差异。简单比较了中国与西方发达国家会计准则的差异,着重探讨了差异存在的原因,期望中国以正确的态度对待差异,以适应会计国际化的进程,满足经济发展的需要。

Economic international trend requests accounting＇s international development.But Chinese accounting environment decides that the differences exist inevitably between the developed countries and China in the short-term.This paper compared standards in China with developed countries＇ in the gross,and put great emphasis on analyzing the reasons of differences.Then,the author expected China would blemish at the fight attitude in order to adapt to the accounting＇s international course and satisfied the economic developing demand.