1、Reasearch on International Equivalenceof Chinas Accounting StandardsCandidateSupervisorCollegeProgramSpecializationDegreeUniversityDateZhang Xiao-chunProfessor Liu Chang-qingBusiness SchoolAccountingAccounting theory and practiceMaster of ManagementXiangtan UniversityMay,2010湘潭大学学位论文原创性声明本人郑重声明：所呈交的
2、论文是本人在导师的指导下独立进行研究所取得的研究成果。除了文中特别加以标注引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写的成果作品。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律后果由本人承担。作者签名： 日期： 年 月 日学位论文版权使用授权书本学位论文作者完全了解学校有关保留、使用学位论文的规定，同意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和借阅。本人授权湘潭大学可以将本学位论文的全部或部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。涉密论文按学校规定处理。作者签名
3、：导师签名：日期：日期：年年月月日日摘 要随着经济全球化快速发展，作为国际商业语言的会计准则实现国际趋同和资本市场间的等效是大势所趋。2006 年会计准则的颁布标志着我国与国际财务报告准则实现了实质趋同。财政部随之开展与香港、欧盟和美国的会计准则等效工作。从会计准则的技术属性来讲会计准则国际等效不仅仅受到国与国之间会计技术实力的影响，还受到国与国之间会计环境差异所导致的会计准则执行效果的限制。从会计准则的社会属性来看开展会计准则等效工作的成功与否取决于国与国的政治经济利益博弈。国与国之间利益平衡决定了会计准则国际等效谈判的走向。目前我国会计准则等效工作取得了比较大的进展，但是在等效认定过程中，
4、会计准则国际化与国家化如何平衡以此来维护本国的利益?反倾销应诉中会计准则等效成果能否发挥有效的作用？从长远来看我国资本市场的发展和外国企业的上市筹资需求是否要求我国建立会计等效认定方案？本文通过研究试图从深层次揭示这些问题的实质，并为我国加快会计准则国际等效的进程和等效后续工作的落实探索现实有效的途径。本文采用规范研究的方法对上述问题进行分析。笔者首先对会计准则国际等效的概念进行了解释，然后分析会计准则等效对我国的意义。其次笔者对世界主要国家和区域联盟的会计准则等效进程和策略进行了分析。不同国家由于本国会计技术实力的限制、会计环境的差异和在国际上的政治经济地位的不平等，导致不同国家在会计准则等
5、效过程中采取适合本国国情的措施加快会计准则等效进程。再次笔者通过分析欧盟、美国和日本的会计准则等效策略及各自社会环境的限制总结了四点影响会计准则国际等效的因素。会计准则等效不仅仅是会计技术标准的融合，还受到国与国之间所处经济环境、政治环境、法律环境和文化环境的影响。最后笔者对我国会计准则等效进程进行简单的介绍，分析我国会计准则等效工作的相关问题，并就这些问题探索现实有效的解决途径。本文的主要贡献表现在以下三个方面：一是将影响会计准则国际等效的因素分为四类，并深入分析四个因素如何影响会计准则等效；二是随着外国企业 A 股上市的进程进一步加快，提出创建我国会计准则等效标准方案的构想和方案具体内容；
6、三是针对我国会计准则等效进程中遇到的问题，如何完成等效后续工作和加强等效成果的利用提出解决对策。关键字：国际财务报告准则；会计准则等效；企业会计准则IAbstractWith the development of economic globalization and accounting, as theinternational language of business to achieve international convergence of accountingstandards and capital markets is the trend among the equivalent
7、. 2006 marked thepromulgation of accounting standards with International Financial ReportingStandards in China to achieve a real convergence. Ministry of Finance carried outalong with Hong Kong, the EU and U.S. accounting standards equivalent work. Fromaccounting standards in terms of technical prop
8、erties of the international equivalentaccounting standards between countries not only by the impact of the accountingtechnical strength, but also by differences between countries accounting environmentresulting effect of the restrictions on the implementation of accounting standards.From accounting
9、standards to carry out the social attributes, accountingstandards equivalent to the success depends on the political and economic interests ofthe game state to state. Determine the balance of interests between countries ofinternational accounting standards equivalent to the negotiations. At present,
10、 Chinahas made accounting standards equivalent to more great progress, but the equivalentfound in the process, the International Accounting Standards and the State of how tobalance in order to safeguard their own interests? Anti-dumping results in theequivalent accounting standards can play an effec
11、tive role? In the long termdevelopment of Chinas capital market and foreign companies listed Whether therequired funding needs identified in China to establish the accounting equivalentprogram? This paper studies the attempt to reveal the deeper essence of these issues,and international equivalent a
12、ccounting standards in China to speed up the processand follow-up to the implementation of the equivalent effective way to explore reality.This study used standardized methods to analyze these issues. I first internationalaccounting standards equivalent to the concept of an explanation，then analysis
13、 ofaccounting standards equivalent to the meaning of our country.Secondly, the author of the worlds major countries and regional alliances ofaccounting standards equivalent to the process and strategies are analyzed.Accounting techniques in different countries from the strength of constraints,differ
14、ences in accounting environment and in the international political and economicstatus of inequality, leading to different countries in the process of accountingstandards equivalent to those suited to their national conditions, measures to speed upIIthe process of accounting standards equivalent.Thir
15、dly, based on the analysis the European Union, the United States and Japaneach accounting standards equivalent strategies and limited social environment,summed up the equivalent of four impact factors of international accounting standards.Accounting standards equivalent to the integration of not onl
16、y the technical standardsof accounting, but also between countries by the economic environment, the politicalenvironment, legal environment and cultural environment.Finally, the author of Chinese accounting standards equivalent to a simpledescription of the process, analysis of Chinas accounting sta
17、ndards equivalentwork-related issues and to explore the reality of these problems an effective solution.The main contribution of this paper are as the following three aspects: firstly,affecting international accounting standards equivalent factors are divided into fourcategories, and in-depth analys
18、is of the four elements to affect the accountingstandards equivalent ；secondly, for foreign companies to speed up the process oflisting of A shares, proposed to create the equivalent of accounting standards solutionconcept and program standards details; thirdly, for the equivalent of ChineseAccounti
19、ng Standards for the problems encountered in the process, it puts forwardsome viewpoints to how to follow-up work to complete the accounting equivalent andstrengthen the use of accounting equivalent outcomes.Key Words: International Financial Reporting Standards; Accounting StandardsEquivalent; New edition of accounting standardIII感谢您试用AnyBizSoft PDF to Word。试用版仅能转换5页文档。要转换全部文档，免费获取注册码请访问http:/
