西 京 学 院

本科毕业设计(论文)

对我国具体会计准则的思考

院、 系： 经济系 学科专业： 会计学 学 生： 胡延 学 号： 0811030608 指导教师： 佘保元

2012年 03月

摘要

世界贸易的飞速发展和国际资本的快速流动将世界经济带入了全球化时代。在这个时代, 任何一个国家要脱离世界贸易市场和资本市场谋求自身发展是非常困难的。会计作为国际通用的商业语言, 在经济全球化过程中扮演着越来越重要的角色,市场参与者也对其提出越来越高的要求。随着我国社会主义市场经济体制的逐步建立和完善，加入世贸组织后国际化进程的加快，市场开放程度的进一步增强，中国特色社会主义市场发育过程中不可避免的各种财务问题的出现，迫切需要完善的会计准则加以规范。然而，在会计准则制定过程中，有必要认真思考理清会计准则的概念，使制定的会计准则规范准确、方便操作、经济实用。

由于国内各个地区的历史、环境、经济发展等方面的不同,导致目前国内所使用的会计准则在很多方面都存在着差异,这使得各地区之间的会计信息缺乏可比性,本地区信息为外地区信息使用者所理解的成本较高,在很大程度上阻碍了国家资本的自由流动。近年来,许多地区的会计管理部门和国家性的会计、经济组织都致力于会计准则的思考和研究,力求制定出一套适于各个不同地区和经济环境下的规范一致的会计准则,以增强会计信息的可比性,减少国内各地区之间经济交往中信息转换的成本。

本论文主要从四个大点进行对我国具体会计准则进行思考与探讨。首先，先介绍本课题的研究背景。其次，对会计准则思考的阐述主要从会计准则的涵义及基本特征(规范性、权威性、发展性、理论与时间相结合性)、制定和实施会计准则的必要性、我国制定与实施会计准则取得的主要成效、我国会计准则制定和实施存在的问题的分析和反思、完善与发展我国会计准则的基本思路等方面进行探讨。再次，在进行我国具体会计准则的思考探讨过程中提到了金融企业会计准则、会计准则引入公允价值等这些具体的会计准则问题的思考与相应的措施解析。最后，通过对我国具体会计准则的思考，进行全面的思索、探究，得出一些结论，书写结束语，总结全文。

关键词：会计准则；思考；企业会计准则；公允价值；完善

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Abstract

The rapid development of world trade and the rapid flow of international capital into the world economy globalization era. In this era, any country to trade from the world to seek their own market and capital market development is very difficult. Accounting as an international common language of business, in the process of economic globalization are playing an increasingly important role, market participants have ever-increasing demands made on them. As China's socialist market economic system and gradually establish and perfect the process of accession to the WTO to speed up the international market and further enhance the degree of openness, market socialism with Chinese characteristics during the development of a variety of financial issues inevitably arise, urgent need to improve accounting standards to regulate. However, in the accounting standard-setting process, it is necessary to seriously consider clarifying the concept of accounting standards, accounting standards regulate the development of accurate, easy to operate, economical and practical.

As in all areas of domestic history, environment, economic development, and so different, leading to domestic accounting standards used in many ways there are differences, which makes the region the lack of comparability between the accounting information, the information is outside the region area information users to understand the high cost, to a large extent hindered the free flow of state capital. In recent years, many areas of accounting and administration and national accounting, accounting standards, economic organizations are committed to thinking and research, and strive to develop a suitable and economic environments in different parts of the specification, under the same accounting standards, to enhance comparability of accounting information, to reduce the economic exchanges between the various regions of the information and switching costs.

This paper mainly from the four major points of our specific accounting standards to reflect and explore. First of all, first introduced the research background of this issue. Secondly, think about the set of accounting standards, mainly from the accounting principles and basic characteristics of the meaning (normative,

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authoritative, development, the combination of theory and time), development and implementation of accounting standards, the need for the development and implementation of accounting standards in China the main results achieved, China's accounting standard-setting and implementation problems of analysis and reflection, improvement and development of China's accounting standards and other aspects of the basic ideas. Again, during the specific accounting standards in China to explore the process of thinking that the financial accounting standards, the introduction of fair value accounting standards, accounting standards and other specific issues such thinking and appropriate measures analysis. Finally, specific accounting standards for our thinking, comprehensive thinking, explore, draw some conclusions, writing Conclusion, concludes the paper.

Key Words: accounting standards; thinking; Accounting Standards; fair value; perfect

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