我国会计准则与国际会计准则的趋同分析

上市公司执行新准则标志着我国会计准则的国际趋同。我国会计准则和国际会计准则是否存在着差异及差异存在原因是什么,本文对此进行了探讨。对投资业务、固定资产业务和无形资产、存货业务的具体准则进行对比,分析其中差异,并结合我国会计环境对差异存在的原因进行了分析,同时提出对策建议。

Analysis about Our Accounting Principles Going to Consistent with International Accounting Principles

The public company of China will take new principles.It indicates that our accounting principles will go to consistent with international accounting principles.This paper discusses differences between our accounting principles and international accounting principles,and the reasons that the differences exist.This paper compares the basic principle of China with international conceptual framework for financial accounting,then compares the concrete principles of investment,fixed assets,invisible assets,stock business,finds out the difference.Finally the paper analyzes the reasons of the difference's existence and give the advice.