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簡介：063025245王靜海峽兩岸會計準則國際化程度的比較目錄摘要1ABS仃ACT21引言一311問題的提出312文獻綜述4121概述4122美國會計準則5123國際會計準則6124各國地區(qū)對會計準則國際化的選擇713論文的結(jié)構(gòu)和研究方法8131論文的結(jié)構(gòu)8132論文的研究方法8133論文的創(chuàng)新與研究限制92兩岸會計管理體制及規(guī)范比較。LO21兩岸會計管理體制的比較LO22兩岸會計現(xiàn)行會計規(guī)范的比較10221臺灣現(xiàn)行會計規(guī)范10222大陸現(xiàn)行會計規(guī)范。113兩岸會計準則模式國際化的比較1231會計準則制定的機構(gòu)比較12311國際會計準則的制定機構(gòu)12312臺灣會計準則的制定機構(gòu)13313大陸會計準則的制定機構(gòu)15314比較分析1632會計準則制定的程序比較L7321國際會計準則的制定程序18322臺灣會計準則的制定程序18323大陸會計準則的制定程序19324比較分析2033本章小結(jié)204兩岸會計準則國際化路徑比較。2141臺灣會計準則制定歷程21063025245王靜海峽兩岸會計準則國際化程度的比較摘要MLL|11Ⅲ111||Ⅲ1I|11|111|111|LIY1971948會計信息是衡量一個企業(yè)經(jīng)營成果與反映企業(yè)財務(wù)狀況的最佳指標，各國或地區(qū)的會計發(fā)展深受當?shù)亟?jīng)濟、政治、法律及社會等環(huán)境因素的影響。隨著經(jīng)濟全球化的進程和國際資本市場的發(fā)展，會計作為一門國際通用的商業(yè)語言，國際化趨勢成為大勢所趨。美國因制訂會計準則的歷史最久，所花費的精力和財力也最多，自以為其“公認會計原則”最為詳細和完善，準則制訂程序也最為充分、公開和獨立。自2001年底相繼發(fā)生安然、世界通信等一系列財務(wù)丑聞事件以來，人們對美國會計準則的制定基礎(chǔ)進行了質(zhì)疑，并展開了會計準則的制定應(yīng)采用“以原則為基礎(chǔ)的方法”PRINCIPLESBASEDAPPROACH，還是采用“以規(guī)則為基礎(chǔ)的方法”RULESBASEDAPPROACH的討論。前者以美國會計準則為代表，后者則以國際會計準則為代表。會計準則國際化究竟是指對美國會計準則的靠近，還是對國際會計準則的借鑒，對不同的國家或地區(qū)有著不同的選擇。但不可否認的是，更多的國家或地區(qū)選擇了以國際會計準則為國際化的終極目標，其中也包括我國的大陸和臺灣。一直以來，中國大陸會計準則的制定都密切注視國際會計準則的動向，在制訂38項新會計準則時也充分體現(xiàn)了與國際準則的趨同?！拔磥砣虬l(fā)展的一個重要趨勢是全世界最終將使用統(tǒng)一的財務(wù)報告語言，越來越多國家的企業(yè)正在從會計語言全球化中獲益。現(xiàn)在，我很高興中國也已加入了我們的‘國際財務(wù)報告準則俱樂部’?！?007年7月，在北京訪問的國際會計準則理事會主席戴維嗪迪如此評價大陸新會計準則。而臺灣會計準則最初的制定深受美國會計準則的影響，隨著采用國際會計準則的國家和地區(qū)的增多，其準則的制定和修改在1999年開始轉(zhuǎn)向參照國際會計準則。本文擬就一個國家的兩個地區(qū)會計準則國際化的路徑和趨同程度做一個比較，以期望拋磚引玉，能引起學術(shù)界對兩岸會計準則協(xié)調(diào)和國際化的探討。關(guān)鍵詞兩岸、會計準則、協(xié)調(diào)、國際化

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簡介：國內(nèi)圖書分類號F2756國際圖書分類號西南交通大學研究生學位論文密級公開新會計準則下上市銀行資產(chǎn)負債管理探索研究年級2QQ膛主班姓名刻丞明申請學位級別亟專業(yè)工直筐理指導(dǎo)老師王建夔二零一二年四月十二日西南交通大學學位論文版權(quán)使用授權(quán)書本學位論文作者完全了解學校有關(guān)保留、使用學位論文的規(guī)定，同意學校保留并向國家有關(guān)部門或機構(gòu)送交論文的復(fù)印件和電子版，允許論文被查閱和借閱。本人授權(quán)西南交通大學可以將本論文的全部或部分內(nèi)容編入有關(guān)數(shù)據(jù)庫進行檢索，可以采用影印、縮印或掃描等復(fù)印手段保存和匯編本學位論文。本學位論文屬于1保密口，在年解密后適用本授權(quán)書；2不保薔√使用本授權(quán)書。請在以上方框內(nèi)打‘‘、，“學位論文作者簽名愛I嗍指導(dǎo)老9幣I’’日期夕口胗午多月7目日期卅。6。7

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