我国会计准则与国际准则的差异、原因及对策分析

会计准则的国际趋同是当前国际会计发展的趋势,如何利用会计准则国际趋同的机遇,尽可能实现我国会计准则与国际准则的趋同,这是我国会计界必须正视的问题。本文在探讨会计准则国际趋同的必然性、可行性以及分析各国会计准则趋同化形势的基础上,比较分析了目前我国会计准则与国际准则之间存在的主要差异,进而提出了一些促进我国会计准则与国际准则趋同的建议。

An Analysis on the Differences, Reasons and Countermeasures between Chinese and International Accounting Standards

This paper analyzes every Congress count criterion convergent to take at the foundation of the situation in accounting criterion international convergent certainty , feasibility of probing into, main difference that our Congress count criterion of comparative analysis and exist, and then has put forward some and promoted Congress to count the suggestion with convergent criterion and international criterion .