论我国会计准则与国际准则的趋同——我国会计准则与国际准则的差异、原因和对策分析

On the Convergence of IASs and China's Accounting Standards——An Analytical Review on the Differences Between IASs and China's Accounting Standards

会计准则的国际趋同是当前国际会计界讨论的热点问题,是会计国际化发展的必然趋势。中国要发展经济,就必须融入国际经济潮流中。作为国际通用商业语言的会计,自然就应走向国际化。如何借会计准则国际趋同的东风,尽可能实现我国会计准则与国际准则的趋同,这是我国会计界必须正视的问题。本文在探讨会计准则国际趋同的必然性、可行性,以及分析各国会计准则趋同化形势的基础上,比较目前我国会计准则与国际准则之间的主要差异,并进而提出促进我国会计准则与国际准则趋同的一些建议。

The convergence of accounting standards has become a hot topic in the international accounting field.Facing this trend of international convergence, what positions should we take?This paper at first discusses the necessity and probability of international convergence, then makes an analysis on the differences between IASs and China's accounting standards, at last puts forward some suggestions on how to promote international convergence for our country.