新會(huì)計(jì)準(zhǔn)則的國(guó)際趨同分析研究 法學(xué)專業(yè)

新會(huì)計(jì)準(zhǔn)則的國(guó)際趨同摘要會(huì)計(jì)準(zhǔn)則的國(guó)際趨同是世界上這個(gè)行業(yè)里面?zhèn)涫懿毮康膯?wèn)題。并且現(xiàn)在全世界的市場(chǎng)發(fā)展可以說(shuō)高歌猛進(jìn)，漸漸形成了經(jīng)濟(jì)全球化的局面。我國(guó)想要讓經(jīng)濟(jì)更急發(fā)達(dá)一些，那么就必須和世界接軌，一定要重視會(huì)計(jì)準(zhǔn)則的國(guó)際趨同。回想一下這些年中國(guó)在這方面進(jìn)行的改進(jìn)以及會(huì)記行業(yè)的發(fā)展，當(dāng)中會(huì)計(jì)準(zhǔn)則的國(guó)際趨同乃是核心問(wèn)題，可以展現(xiàn)出中國(guó)和世界上各個(gè)國(guó)家在這方面的相互配合，對(duì)中國(guó)的未來(lái)對(duì)會(huì)計(jì)行業(yè)進(jìn)行革新是十分重要的。本文分析了企業(yè)會(huì)計(jì)準(zhǔn)則趨同成果，指出了企業(yè)會(huì)計(jì)準(zhǔn)則趨同對(duì)企業(yè)會(huì)計(jì)信息的影響、并且中國(guó)的會(huì)計(jì)準(zhǔn)則國(guó)際趨同受到何種限制以及相關(guān)準(zhǔn)則則是要與中國(guó)特備的經(jīng)濟(jì)系統(tǒng)相吻合。本文指出了我國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同帶來(lái)的啟示：1、選擇適合我國(guó)市場(chǎng)環(huán)境的會(huì)計(jì)準(zhǔn)則路徑，2、建立國(guó)際化的市場(chǎng)環(huán)境和法律環(huán)境，3、趨同后的準(zhǔn)則應(yīng)照顧本國(guó)經(jīng)濟(jì)環(huán)境的特殊性 ，4、培養(yǎng)國(guó)際化會(huì)計(jì)人才。關(guān)鍵詞：會(huì)計(jì)準(zhǔn)則，國(guó)際趨同，影響

InternationalconvergenceofnewaccountingstandardsABSTRACTTheinternationalconvergenceofaccountingstandardsistheaccountingcirclesinrecentyearsathomeandabroadtodiscussmoreofaproblem.Withthespeedingupofeconomicglobalizationandinternationaldevelopmentofthecapitalmarket,theinternationalconvergenceofaccountingstandardsisthetrendofTheTimes,becomeinevitabletorealworldproblems.Chinatoeconomicdevelopment,itmustbeintegratedintotheinternationaleconomictrend,wemustfaceuptotheinternationalconvergenceofaccountingstandards.Reviewthehistoryoftheconstructionoftheaccountingreforminourcountryandaccountingstandards,theinternationalcoordinationofaccountingstandardshasalwaysbeenacentralthemeofaccountingreforminChina,andmainlyreflectsinourcountry'saccountingstandardswithinternationalaccountingstandardsonthecoordinationofthereformanddevelopmentofaccountinginourcountryhadaprofoundimpact.Thispaperanalyzestheaccountingstandardsforenterprisesconvergenceresults,pointsouttheaccountingstandardforbusinessenterprisestheinfluenceoftheconvergenceofenterpriseaccountinginformation,internationalconvergenceofaccountingstandardsinourcountry,restrictingfactorsandaccountingstandardstoadapttotheparticularityoftheeconomicsysteminourcountry.ThispaperpointsouttheinternationalconvergenceofaccountingstandardsinChinabringenlightenment:1,choosetosuitourmarketenvironmentaccountingstandardspath,2,tosetuptheinternationalmarketenvironmentandlegalenvironment,after3,convergencecriteriashouldtakecareoftheparticularityofdomesticeconomicenvironment,4,cultivatinginternationalaccountingtalents.KEYWORDS：accountingstandards，Theinternationalconvergence，impact在該頁(yè)面中點(diǎn)擊鼠標(biāo)右鍵，選擇“在該頁(yè)面中點(diǎn)擊鼠標(biāo)右鍵，選擇“更新域…”，在彈出窗口中選擇“更新整個(gè)目錄”，確定即可自動(dòng)生成目錄。設(shè)置章、節(jié)標(biāo)題和頁(yè)碼格式，字體：宋體，字號(hào)：小四。閱后刪除此文本框。MACROBUTTONInsertCrossReferenceTOC\o"1-3"\h\z1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 11.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 11.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 11.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 11.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 11.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 21.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 22MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 32.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 32.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 32.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 32.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 32.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 42.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 43MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 53.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 53.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 53.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 53.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 53.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 63.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 64MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 74.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 74.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 74.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 74.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 84.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 84.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 85MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 95.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 95.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 95.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 105.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 105.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 105.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 106MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]" 116.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 116.1.1MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 116.1.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 116.1.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]" 116.2MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 126.3MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]" 12參考文獻(xiàn) 13后記 14MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]"MACROBUTTONAcceptAllChangesInDoc"[正文××××宋體小四號(hào)鼠標(biāo)三擊選擇該段落輸入替換之]"論文一般要求不少于8500字，由標(biāo)題、正文、圖、表格和公式五個(gè)部分構(gòu)成。寫作內(nèi)容可因科研項(xiàng)目的性質(zhì)不同而變化，一般包括理論分析、計(jì)算方法等，圖表必須工整、清晰、規(guī)范。圖：a.圖題若采用中英文對(duì)照時(shí)，其英文字體為五號(hào)正體，中文字體為五號(hào)楷體。引用圖應(yīng)在圖題右上角標(biāo)出文獻(xiàn)來(lái)源。b.圖號(hào)按章順序編號(hào)，如圖3-2為第三章第二圖。如果圖中含有幾個(gè)不同部分應(yīng)將分圖號(hào)標(biāo)注在分圖的左上角，并在圖題下列出各部分內(nèi)容。表：表格按章編號(hào)，如表5-4為第五章第四表。表應(yīng)有標(biāo)題，表內(nèi)必須按規(guī)定的符號(hào)標(biāo)注單位。公式：公式書寫應(yīng)在文中另起一行。公式后注明序號(hào)，該序號(hào)按章順序編排。MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入大標(biāo)題××××標(biāo)題1]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入一級(jí)標(biāo)題××××標(biāo)題2]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入二級(jí)標(biāo)題××××標(biāo)題3]"MACROBUTTONAcceptAllChangesInDoc"[點(diǎn)擊輸入正文××××]"

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