我国新《企业会计准则》与《国际会计准则》的比较

摘    要

我国新企业会计准则在很多方面进行了一定程度的改革，基本上实现了与国际会计准则的趋同，这是经济全球化和国际贸易发展的必然要求，也是我国经济发展的必然要求。这将增强我国会计准则的可比性，从而有利于增强我国企业在国际上的竞争力，有助于我国企业的发展，同时也增加了会计制度的变更和转换成本。与此同时，二者在制定程序、特征和内容等方面仍存在一定的差异，这是由我国特殊经济环境决定的，并且这种差异将在一段时间内长期存在。本文对我国新企业会计准则与国际会计准则进行比较研究，首先分析二者的趋同性和差异性，然后分析我国会计准则存在的不足，最后提出对我国企业会计准则体系进行改进的一些思考，以求达到理解、贯彻和不断完善我国新企业会计准则的目的。
关键词：会计国际趋同；差异；不足；思考
Abstract

China's new enterprise accounting standards in many aspects have made a certain degree of reform, it basically achieved with the international convergence of accounting standards, this is inevitable request of economic globalization and international trade development, and also is the inevitable requirement of the development of our country economy. This will enhance China's accounting standards, thus it is beneficial to enhance China's enterprises in the international competitiveness, And it not only can contribute to the development of China's enterprises, but also can increase the accounting system changing and switching cost.At the same time, there are still some differences in developing process, characteristics and content between them, it is because of our country special economic environment, and this difference will exist for a period of time.This article compare the China's new enterprise accounting standards and the international accounting standards, At first,it analysis the differences and similarities of the accounting standards between China and the international, then,it analyzes the inadequacy of existence, finally,it proposed some thinking about the improvement of our country enterprise accounting standards system in order to achieve the objective of understanding, implementation and continuous improvement of new ventures in China accounting .
Key words： the international convergence of accounting，differences，inadequate，thinking
              

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