会计国际化Word下载.docx
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目前国际会计准则委员已制定出41项具体会计准则,国际会计准则已较完备。
美国会计准则已制定出了一百多项。
我国目前只有十几项。
相比之下,我国还有很多方面要完
善。
其次表现在会计的功能上。
作为一种商业语言、会计准则的功能应该是,投资者通过阅读企业的财务报表,明白企业的财务状况及经济效果。
但由于我国证券市场不够发达、上市公司的面窄,以致会计准则的实施受了限制,如企业合并,金融工具,坏帐准备等都有一些特定的标准和运用范围。
我国在会计准则的建设方面已取得了较大的进步,自1992年以来,已陆续修订颁布了《企业会计制度》、《企业会计准则》以及十几项具体会计准则所规定的会计准则、政策和会计确
认,计量标准,与国际准则的核心准则所规定的已基本相同。
如国际会计准则,要求期末存货,按照净值孰低计价,我国《企业会计制度》也要求企业期末存货按照成本与可变现净值孰低计价。
2中国会计准则国际化的进程
中国会计随着经济体制改革的深化,像我国的其他事物一样发生了很大的变化,在过去的20年里,会计制度和会计准则建设经历了三个阶段。
第一阶段:
是从20世纪80年代到90年代初,制定了“两则”、“两制”。
之前的10年的改变,是中国会计制度改革和会计准则建设的理论探讨和局部发展阶段。
第二阶段:
是从1992年到1997年,这5年为中国会计制度的转换阶段。
这里所说的转换,是从计划经济阶段的会计模式转向市场经济会计模式。
其根本是确立了资产负债及所有权益等会计要素,这些要素,是计划经济没有的,而且市场经济特有的。
第三阶段:
是从1997年开始实施第一项具体会计准则到现在及以后10年里。
这是中国会计准则的建设发展阶段。
从1993年到1996年,我们起草了二十余个具体会计准则征求意见和草案,当时之所以没有全部正式颁布实施,原因是:
会计改革不能割断与经济环境的关系,外部市场环境还没有这么大的需求,考虑到现实的社会经济体制和市场经济环境,不适合支撑会计准则这样一个体系。
所以,到
1997年,才根据当时的市场需求发布了第一项具体准则《企业会计准则一关联方法及其分易的披露》。
会计准则体系会不断完善。
随着经济发展,对会计需求日益更新和增加,会计准则制度,不会放松,就如我们在发达国家会计准则建设中所见到的那样,会计准则也要与时俱进。
中国会计准则建设的三个阶段,是中国社会主义市场经济的发展进程相吻合的。
我国会计准则建设的历程,也再一次证明了会计工作与经济发展,与我国改革开放,和社会主义市场经济的发展进程,乃至整个国家的命运息息相关,与我们国家加入WTO后各个方面与国际接轨的趋势也吻合的,随着我国社会主义市场经济的发展和完善,会计准则也越来越完善。
提问者:
nusayi2001-一级
其他回答
共2条
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求一篇企业集团财务风险管理英文文献及其中文翻译
悬赏分:
100-解决时间:
2009-6-1823:
34
如题明天就要交了。
3000字左右。
没时间了所以求助各位。
好的给加100分哦。
要求作者姓名出处时间及文献类型。
。
反正就是全部的资料都要。
最好是近5年的哦。
在线等的。
(或者与题目相关的也行)
shoudihan-二级
最佳答案
1themeaningoffinancialrisk
Yeat"
smallandmedium-sizedfinancialriskassessmentandcontrolofresearch"
thatthefinancialriskisthepossibilityofcorporateinsolvencyandshareholders,theproceedsofuncertainty,itisdifficultbecauseofenterprisefunds,toadoptadifferentmodeoffinancingbroughtaboutbyrisk.
Startingfromtheanalysisoffinancialriskonitsmeaning,characteristicsandtypesofcontent;
atthisbasedonthecausesofthefinancialrisktoconductin-depthanalysisanddetailedresearch,analysisconcludesthatthefinancialrisksarisingfrominternalfactorsandexternalaspects;
inturn,establishariskawareness,theestablishmentofaneffectiveriskpreventionmechanism;
setupandimprovethefinancialmanagementsystemtomeetthefinancialmanagementofenvironmentalchange;
setupthefinancialriskearlywarningmechanism,strengthenthefinancialcrisismanagement;
improvethescientificleveloffinancialdecision-makingtopreventduetopoordecisionsarisingfromthefinancialrisk;
throughinternalsystemstopreventtheestablishmentofbindingmechanismstocontrolandguardagainstfinancialriskinfiveareasoffinancialriskpreventionmeasuresaswellasself-insurance,diversificationofriskcontrol,risktransfer,riskaverse,riskreducingthefivetechniques.Onlycontrolledenterprisestoguardagainstanddefusefinancialrisks,inordertoensurethatenterprisesinthefiercecompetitioninthemarketinaninvincibleposition.
2.2Thecausesofthefinancialrisks
(A)externalcauses
1,thenationalpolicychangesbroughtaboutbythefinancingrisk.Generallyspeaking,smallandmedium-sizedproductionandoperationbecauseofinstability.Acountry'
seconomyormonetarypolicychanges,theremaybesmallandmedium-sizedproductionandmanagement,marketconditionsandfinancingformshaveacertainimpact.Beginningin2007,ourcountryhasincreasedtheintensityofmacroeconomicregulationandcontrol,thecentralbanktoraisethefourthtimethedepositreserveratio,inparticular,arereadytoimplementthedifferencebetweenadirectdepositsystemtomakesmallandmedium-sizedservice-orientedsmallandmedium-sizedcommercialbankstotightencredit,SMEsFirstofall,thecapitalsupplydisruption,theriskofinvitingalotoffinancing,SMEsalsoinurgentneedoffundscannotbeforcedtostopproductionorthescaleofdownsizing.2,bankfinancingchannelsfornon-financialriskscausedbyfluid.Corporatesourcesoffundsarenothingmorethanitsownfundsandexternalfinancingintwoways.Invariousmodesoffinancing,thebankcreditisalsoanimportantsourceoffunds,butbanksinthecountry'
sfinancialpoliciesaswellastheirownsoundsystemisnotundertheinfluenceofsuchcircumstances,thegeneralenthusiasmforSMElendingisnothigh,theirloansmoredifficulttoincreasethetheenterprise'
sfinancialrisk.
(B)internalfa