我国会计准则与国际惯例的差异及改进对策

我国会计经过多年改革,会计准则与国际惯例在许多方面基本达到趋同。但我国会计制度与会计准则并行、没有构建会计概念框架结构、准则数量不多体系不健全、财务报告规范不全面、对公允价值和重置价值很少应用、具体会计处理方法的规定等方面,都与国际惯例存在较大差异。应当结合我国实际情况,在近期内制定与财务报告准则趋同的计划,及早制定我国会计准则的概念框架,正确处理会计制度与会计准则的关系,加快制定新的具体会计准则,积极主动地推动我国会计准则与国际准则的趋同。

The Difference and the Improvement Countermeasure Between our Accounting Criterion and International Practice

Through reforming for many years,our accounting criterion and international practice basically reach unified in many aspects.But in our country the accounting system and accounting criterion runs side by side,have not constructed the frame structure of accounting concept,the criterion is few in quantity,the system is imperfect,financial report norm is not overall,the sound value and weight value used seldom,method of concrete accounting treatment regulation.etc.All those have great difference with international practice.Should combine the actual conditions of our country,make out the plan that unify with criterion of the financial report in the near future,early make the concept frame of our accounting criterion,deal with the relation between the accounting system and accounting criterion correctly,accelerate making the new concrete accounting criterion,promote our accounting criterion and international criterion unified.