中国会计准则国际趋同的会计环境研究

Research on China's Accounting Environment for International Convergence of Accounting Standards

中国财政部制定的新会计准则采用"趋同"的方法以逐步消除与国际会计准则的差异,主要考虑到中国的会计环境的特殊性。根据Gernon和Wallace(1995)的会计生态框架,从社会因素、组织因素、职业因素、会计制度因素等四方面对中国会计环境的特殊性进行分析,从而为中国实现会计准则与国际趋同提供参考。

Ministry of Finance took convergence approach instead of adopting IFRSs directly to eliminate differences between IFRSs and Chinese accounting standard with considerations about particular accounting environment in our country.Applying the accounting ecology framework developed by Gernon and Wallace(1995),the paper provides an analysis of the main features of the Chinese accounting environment from the aspects of social factors,organizational factors,occupational factors and accounting institutions,which offers reference for the international convergence of accounting standards in China.