中国会计标准与国际会计标准的差异研究  

Research on the Differences Between PRC GAAP and IAS/IFRS

作　　者：王清刚[1] 

机构地区：[1]中南财经政法大学会计学院,湖北武汉430060

出　　处：《山西财经大学学报》2005年第2期125-131,共7页Journal of Shanxi University of Finance and Economics

基　　金：财政部重大科研课题<中国会计国际化研究>(批准号为02JAZD790007)的阶段性成果

摘　　要：经过十多年的会计改革,中国会计国际化进程取得了令人瞩目的成绩,在重大问题上基本实现了与国际会计惯例的一致,但差距仍然存在。通过对比研究和实证分析可以发现,中国会计标准与国际会计标准还存在着系统的差异,差异对样本公司净利润和净资产等指标能够产生显著影响,其中对净利润的影响尤为明显。对样本公司影响较大的差异项目包括:资产摊销及减值、重估价及折旧、所得税、投资收益、企业合并及合并报表、长期股权投资和股利政策等。After ten-years accounting revolution, China has made remarkable achievement towards accounting standards globalization and achieved conformity with IAS/IFRS on major issues. But undeniably, a big gap still exists. Based on the empirical analysis, the paper concluded that there are systematic differences between PRC GAAP and IAS/IFRS, and the differences have greatly influenced the financial information disclosure of sample companies. The major items where differences exist include: asset amortization and impairment, non-current asset revaluation and depreciation, income tax and other tax items, investment interests adjustment, business combination and consolidated financial statements, long-term equity investment adjustment, dividends declared and etc.

关 键 词：会计标准 净利润 净资产 

分 类 号：F23[经济管理—会计学]