我国会计标准国际化初步评价  

Preliminary Evaluation on Internationalization of China's Accounting Standards

作　　者：綦好东[1] 王斌[1] 朱炜[1] 

机构地区：[1]山东财政学院会计学院,山东济南250014

出　　处：《经济管理》2009年第7期177-181,共5页Business and Management Journal ( BMJ )

基　　金：国家自然科学基金项目"农业活动会计收益的计量方法及披露模式研究"(批准号:70672108)

摘　　要：本文对我国30年来的会计标准国际化进程进行了回顾,并就我国会计标准国际化发展与本土特色保持问题进行了探讨。我国会计标准国际化具有立足本土实际、瞄准国际会计准则,因循经济改革进程、选择渐进式路径,从"救火式"制定到整体性推进、酌情量力制定和实施会计标准三大特征;2007年施行的新会计准则体系,在准则制定理念、概念框架、涵盖范围、计量属性、财务报告可比性等方面都有较高的国际化程度;在处理会计标准国际化发展与本土特色保持的关系问题上应注意消除实质性差异产生的负面影响,审慎、合理地加大公允价值运用程度,提高利益相关者参与程度,提升会计标准质量,重视制度间的关联与互补。This paper preliminarily judges the internationalization process of Chinese accounting standards in the passed 30 years and probes into the problem of the internationalization development and native features maintenance of Chinese accounting standards. The internationalization of Chinese accounting standards has three characteristics： basing on native reality and aiming at IAS, following Chinese economic reform and choosing gradual path, and establishing Chinese accounting standards from ＂fighting style＂ to integrated promotion, constitution accordingly and accounting standards implementation; however, the newly implemental Chinese Accounting Standards System in 2007 has a high degree of internationalization, from the idea of standards establishment, conceptual framework, covering scope, measurement attributes, the comparability of financial reports; in order to deal with the problem of the internationalization development and native features maintenance of Chinese accounting standards better, the following issues should be pay more attention： eliminating negative effects caused by essential differences, increasing the use of fair value prudently and properly, promoting stakeholder participation and improving the quality of accounting standards, attaching importance to the association and complementation of institutions.

关 键 词：会计准则 会计标准国际化 评价 

分 类 号：F233[经济管理—会计学]