1、会计准则国际趋同的经济后果?a name=baidusnap82?#0046992?#0046992?#0046992?2007?#0046992?6?#0046992?(?173?#0046992?) =?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?纪 楠(?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?
2、116025) 1?2会计准则;国际趋同;经济后果 1? ?2会计准则是一种具有经济后果的制度,不同的会计准则和不同的会计程序导致各个主体不同的利益分配格局 b我国会计准则向国际财务报告准则趋同 a转变过程中既有正面的经济后果,也有负面的经济后果 b国际会计趋同已成大势所趋,一方面我们要坚定地与国际财务报告准则趋同,另一方面又要小心谨慎 ,趋利避害 b 1?#0046992?2F230 1?#0046992?#0046992?#0046992?#0046992?2A 1?#0046992?21001-6198(2007)05-0118-03 ?#0046992?#0046992?#004699
3、2?#0046992?#0046992?#0046992?#0046992?#0046992?;?#0046992?,?b?#0046992,?#0046992?,?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?a?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0
4、046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#?(StephenZeff)1978?#0046992?#0046992?b5/?#0046992?0?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?6?#0046992?:/?#0046992?0?#0046992?,?#0046992?#0046992?a?a?
5、 ?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?/?#0046992?0?#0046992?#0046992? 11会计准则的国际趋同有助于我国?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992争取/市场经济地位 0的待遇?#0046992?#0046992?#0046992?#00
6、46992?#0046992?:?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?,?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?;?#0046992?,?a?#0046992?#0046992
7、?a?#0046992?/?0?#0046992?;?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?,?#0046992?/?#00
8、46992?0?#0046992?#0046992?#0046992?b?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?:?#0046992?,?#0046992?#0046992?b2006?#0046992?#0046992?#0046992?#0046992?1?#0046992?#0046992?#0046992?#0046992?2200
9、7-05-081?2?(1985-),?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?b118?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?
10、,?,?#0046992?#0046992?#0046992?#0046992?,?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?,?#0046992?#0046992?b?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#004
11、6992?#0046992?#0046992?#0046992?#0046992?41提升我国会计的国际地位?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?21证券市场的良性发展?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0
12、046992?#0046992?#0046992?a?#0046992?#0046992?a?#0046992?a?,?#0046992?;?#0046992?#0046992?,?#0046992?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?b?#0046992?#0046
13、992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?;?b?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046
14、992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?,?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?b?#0046992?#0046992?#0046992?,?/?#0046992?0?#0046992?#0046992?b ?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?31着眼于企业长期发展,提高企业管理水平,防范经营风险 ?#0046992?#00
15、46992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?,?#0046992?#0046992?#0046992?#0046992?b?b?#0046992?,?#0046992
16、?#0046992?#0046992?#0046992?#0046992?#0046992?#004699211?#0046992?#0046992?b?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#
17、0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?b?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?b
18、?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#
19、0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?(?#0046992?#0046992?)?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#00
20、46992?#0046992?b?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?,?#0046992?#0046992?(?#0046992?#004
21、6992?#0046992?#0046992?b?)?#0046992?#0046992?#0046992?,?#0046992?#0046992?#004699221?#0046992b2003?#0046992?#0046992?#0046992?,?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?119?#0046992?#0046992?#0046992?#0046992?2007?#0046992?6?#0046992?(?173?
22、#0046992?)?#0046992?#0046992?#0046992?#0046992?#0046992?a?,?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#
23、0046992?#0046992?#0046992?b?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#00
24、46992?b?,?#0046992?#0046992?#0046992?#0046992?#0046992?a?#0046992?#0046992?#0046992?#0046992?#0046992? ?#0046992?#0046992a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0
25、046992?#0046992?#0046992?#0046992?b ?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?31?#0046992b?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#004
26、6992?#0046992?#0046992?#0046992?#0046992?#0046992?,?a?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046
27、992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992
28、?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?b?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?41?#0046992?#0046992?#0046992?#004699
29、2?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992b?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#
30、0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?b?#0046992?
31、#0046992?#0046992?#0046992?1?#0046992?#0046992?#00469922?112?,?.?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?b?1M2.?#0046992?:?#0046992?#0046992?#0046992?#0046992?,2005.122?,?#0046
32、992.?#0046992?#0046992?#0046992?:?#0046992?#0046992?#004699251?#0046992?#0046992?#0046992,?#0046992?#0046992?#0046992?#0046992?#0046992?#0046992?1J2.?#0046992?,2004,(3).?#0046992?#0046992?,?#0046992?#0046992?#0046992?a?#0046992?#0046992?#0046992?132GreyFletcher.InternationalAccountingStandards?a?#0046992?;?,?#0046992?#0046992?-Past1J2.PresentandFutureFinancialAccountingRe-?#0046992?#0046992?#0046992?,?#0046992?#0046992?porting,2002,(7).?#0046992?#0046992?#0046992?#0046992?#0046992?b?#0046992?=?#0046992?:? ?120
