我国现行会计准则存在的问题及对策研究

目前,我国会计准则中资产的界定范围、或有事项处理、公允价值计量与非货币性资产交换等方面存在的问题主要是对资产的定义有待扩展,进行细致划分;或有应付金额确认的规定存在模糊,应该遵照会计的谨慎性原则进行确认;对公允价值的运用既要采用谨慎性原则,还要考虑实际;在处理非货币的资产交换认定和税费的问题时,会计准则应给出一个准确的概念和定义,进而补充各项会计准则的不足之处。

The Problems of China＇s Current Accounting Standards and Countermeasures

China＇s accounting standards now have some problems. The defined scopes of the assets need to extend and divide meticulous-ly. The vague provisions of contingent amounts payable need to confirm following the principle of prudence principle of accounting. The use of fair value needs to adopt prudence principle and consider the actual. Facing the problems of identification of non-monetary assets exchange and tax, accounting standards should give an accurate concept and definition, so as to make up for the deficiency.