中美会计理论比较研究

随着经济全球化、资本市场国际化及信息技术、网络环境与经济转型的影响,会计作为一种通用的商业语言,其理论与方法的发展和实务的创新在不断持续。本文在对会计理论的含义和作用介绍的基础上,从会计模式、财务会计概念框架和会计准则等方面,对中美两国的会计理论作出比较,分析了两者的差异以及产生差异的深层原因,并提出促进我国会计理论发展的建议。

Analysis of Accounting Theory Comparison between China and America

Along with the globalizations of economy, capital market and development of the international information ,network and economy transformation environment, the progress of accounting theory and practical innovation is never stopped as accounting has become as a more and more important and universal commercial language.The subject of this article is to explore the differences of accounting standards, accounting mode and conceptual framework between America and China on the foundation of introducing about accounting theory's signification and function. Then the thesis analyzes the difference and the reasons to make it between these two standards. At last of this article, it makes some suggestions on how to improve the Chinese accounting theory according to the reasons have analyzed.