2. 增加转换成本 12

3. 税收收入的减少 12

六、 我国会计准则国际趋同过程中应遵循的原则与策略 12

(一) 我国会计准则国际趋同应遵循的原则 12

1. 有所借鉴，为我所用的原则 12

2. 实质重于形式原则 12

3. 现实与前瞻兼顾原则 12

4. 全方位实现趋同 12

5. 循序渐进，因势利导 12

(二) 我国会计准则国际趋同的策略 13

1. 积极参与国际会计准则的制定 13

2. 科学认识趋同中存在的差异 13

3. 加大会计监管力度 13

4. 提高我国会计人员专业素质 13

七、 结论 13

致谢 15

参考文献 16

Abstract

As an international general commercial language, accounting, it plays a prominent role in the process of economic globalization. By transfer and exchange accounting information, enterprises can get useful message they need, to ensure that economic activity can run normally. This requires that the accounting standards should be international, that’s to say, all economic entities should have keep the international coordination of accounting standards. In 2006, China issued new Chinese accounting standard. So we have been achieving basic convergence with the international financial reporting standards. However, it can’t be denied that Chinese accounting standards and international financial reporting standards still have many differences. So it has profound practical and theoretical significance to study the convergence.

First, this article discusses the idea of international convergence of accounting standards. Second, it introduces the development of China's international convergence of accounting standards. Third, it expounds the differences between them by contrast. Then it studies the feasibility to implement the international accounting standards convergence for Chinese enterprises. Last it numerates the economic consequences of international convergence of accounting standards and puts forward the principles and strategies that we should follow in the process.

【Keywords】Chinese accounting standard(CAS)   Accounting   convergence  IFRS

 引言

最近几年以来，会计准则在国际范围内的趋同越来越明显。2001年，国际会计准则委员会改组为国际会计准则理事会。改组之后,它调整了自己的工作目标，对国际会计准则的制定和修改加大了建设力度，从而显著提高了其权威性，得到了大多数国家的认同。

我国是从计划经济转变为市场经济的，在实现会计准则国际趋同过程中存在着很大的学习和发展空间。在世界贸易中，有许多的国际会计惯例，我国还需要学习，有许多的国际会计准则，我国还需要借鉴。研究我国会计准则国际趋同问题，首先，希望能够为我国会计准则的进一步发展和完善提供参考，从而更好地服务于我国经济的发展。其次，有利于促进我国会计实务的趋同。会计实务的国际趋同是为了提高财务报表的可比性。会计准则的科学化、合理化，有助于提供有质量的会计准则，更好地服务于企业经济活动。