存货准则变迁的会计准则国际化趋同分析

财政部于2006年颁布了新的会计准则体系,从颁布的时间看,我国迄今为止发布过的会计准则体系均是在国际会计准则作修订之后发布的,可以认为,我国的准则是在充分考虑了我国国情和国际会计准则的基础上制定出来的。本文以存货这一有代表性的准则为切入点,将我国新旧存货准则及IAS2作比较分析,试从我国存货准则的变化及与IAS2的差异来探讨我国会计准则国际化趋势及规律。

Analysis of the International Covergence of the Accounting Standards about the Vicissitude of the Inventory Standards

The ministry of finance of China issue a new set of accounting standards,containing 38 specific standards.From the temporal sequence,the accounting standards of China are always issued after the emend of the IAS(International Accounting Standards).With the increasing demand of International coordination,it is convincing that our accounting standards be built up upon the combination between the IAS and the specific situation of China.We can make a research from this representative standard: comparing "old" inventory standard with old IAS2,we would get difference 1;comparing "new " inventory standard with new IAS2,we would get difference 2.Furthermore,The analysis of this two difference and the change from difference 1 to difference 2 maybe is a good angle to probe into the accounting Internationalization of China.