中美投资准则之比较

The comparison between China and the U.S. Investment Rules

我国新的投资准则已经颁布 ,它与美国会计准则存在一些差异 ,本文拟对这些差异加以比较。之所以选择美国进行比较 ,是因为美国的证券市场比较发达 ,有关投资会计的准则经历了一个不断完善的过程 ,已形成较为系统的准则体系。当然 ,由于国情不同 ,两国投资准则的差异是不可避免的。但究竟哪些差异是合理的 ,哪些差异还有待改进 ,正是本文所要探讨的。

This thesis focuses on the comparison between China and the U.S. investment rules.Coming through a long way up to now,the rules of investment accounting in U.S. have formed a standard system of rules with the development of US' stock market.It's obvious that the comparison between China and the U.S. investment rules is unavoidable due to the different situation of a country.But is the comparison reasonable,or is it still subject to betterment?That's what we discuss in this paper.