资本市场环境下的中外会计准则比较分析

【作者】 魏方；

【导师】 张学谦；

【作者基本信息】 对外经济贸易大学 ， 企业管理， 2003， 硕士

【摘要】 资本市场全球化的进程日益加快，使得各国投资者要求统一会计标准的呼声越来越高。本文试图通过比较资本市场环境下的中外会计准则，借鉴国外的实践经验，期望能对中国会计准则的制定与改进提供一些参考意见。本文分为四章： 第一章：会计准则与资本市场 通过阐述中国与国际会计准则在资本市场环境下的发展过程，验证了会计准则是在资本市场发展的基础上成熟起来的。 第二章：中国会计准则与国际会计准则在会计概念框架方面的比较 通过对比财务报表的目标，财务信息的质量特征、财务报表的要素、确认和计量，可以看出，我国与国际会计准则在会计概念框架方面已十分接近。 第三章：中国会计准则与外国会计准则在信息披露方面的比较分析 在财务报表的列报方面，笔者主要进行了分部信息的会计报表，反映社会责任履行情况的会计报表，无形资产计量和披露和衍生金融工具信息的披露共四个方面的比较。 笔者选取了几项对我国资本市场信息披露影响较大的，与国外会计准则存在差异的准则进行比较分析，并提出了一些改进建议。 第四章：入世后对我国会计准则改革的展望 加入WTO对我国会计行业产生了多方面的影响，使得会计准则国际化的问题更加突出。我国要采取多种措施加快我国会计准则国际化的进程。 在写作过程中，笔者试图做到会计理论与我国实际情况的紧密结合，但由于理论水平和实践经验有限，疏漏之处一定不少。恳请大家批评指正。更多还原

【Abstract】 With accelerated pace of globalization of the Capital market, the voice for international unified accounting standards becomes louder and louder. This dissertation attempts to compare and analyze the Chinese and foreign accounting standards and to use foreign practical experience for reference. Author hopes the dissertation can have useful contribution to constitute and improve Chinese accounting standards. It contains four Chapters:Chapter 1: Accounting standard and capital marketBy reviewing the development of Chinese and international accounting standards in the capital market, author demonstrates that the accounting standards are developed on the basis of development of capital market.Chapter 2: Comparing and contrasting the frame of accounting concept between Chinese accounting standards and foreign accounting standardsBy comparing and contrasting purpose of the accounting reports, Quality feature of financial information, its elements, confirmation and measurement. We found that the frame of accounting concept both in China and other countries is similar.Chapter 3: Comparing and analyzing the Chinese and foreign accounting standards in information disclosure.In terms of listed categories in the* accounting reports, author analysis four aspects of accounting reports. They include the accounting reports of partial information, the accounting reports in reflecting the performance of social responsibilities, intangible assets measurement and disclosure and derived information disclosure offinancial tool.The author selected accounting standards, which have big influence on the information disclosure of Chinese capital market. The author also compared and contracted them with the foreign accounting standards and provided some suggestions of improvement.Chapter 4: Prospective reform in Chinese accounting standard after entry of the WTO.Joining the WTO influences many aspects of Chinese accounting industry. It makes the internationalization of accounting standards an urgent issue. We have to take measures to speed up the internationalization of our accounting standards.In this article, author attempts to combine the accounting theory and Chinese accounting practices. However, due to the limitation of both theory and experience, the article is far from perfect. Reader’s comments and suggestions are appreciated.更多还原