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一、我国会计准则与国际会计准则差异分析 (一)会计准则与会计制度的关系方面。世界各国目前采用的会计规范形式主要有两种:一种是英美等国家普遍采用的会计准则;另一种是以德国和法国为代表的国家采用的会计立法和会计制度。近年随着经济全球化的发展,会计规范形式有向英美国家转化的趋势。而我国实行会计准则与会计制度并行的做法,从长远来看,不利于我国会计准则的发展及会计准则国际化的趋向。
First, the difference between China’s accounting standards and international accounting standards (A) the relationship between accounting standards and accounting system. There are mainly two forms of accounting norms currently adopted by countries all over the world: one is the accounting standards generally adopted in Britain, the United States and other countries; the other is the accounting legislation and accounting system adopted by the countries represented by Germany and France. In recent years, with the development of economic globalization, the accounting normative forms have the tendency to be converted to Anglo-American countries. In our country, the implementation of the accounting standards in parallel with the accounting system in the long run, is not conducive to the development of China’s accounting standards and the internationalization of accounting standards.