中國(guó)的會(huì)計(jì)制度改革與國(guó)際會(huì)計(jì)慣例的協(xié)調(diào)問題研究.pdf

1、東北大學(xué)碩士學(xué)位論文中國(guó)的會(huì)計(jì)制度改革與國(guó)際會(huì)計(jì)慣例的協(xié)調(diào)問題研究姓名：張洋申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：田揚(yáng)20030201東北大學(xué)碩士學(xué)位論文ABSnU(丁TheResearchoftheHarmonizationBetweenReformsofAccountingRegulationsinChinaandtheInternationalAccountingPracticesABSTRACTSincetheestablis

2、hmentofthePRC，reformsofaccountingregulationshavemadegreatprogressandbeenacceptedbyallsidesTheyarealsoconsistentwiththeprincipalaimofinternationalizationofaccountinginitiatedbyIASCHoweverhowtealizetheharmonizationbetweent

3、hereformsofaccountingregulationsinChinaandinternationalaccountingpracticeshasalwaysbeenanimportantpropositioninthewayofChineseaccountingreformsanddevelopmentInchapter1，theauthorintroducedthebasictheoryofinternationalacco

4、untingharmonizationThedefinitionof“internationalaccountingharmonization’hasbeengivenandthenecessityandprobabilityofithasbeendiscussedThechapterpreviewedtheprospectofinternationalaccountingharmonizationonthefoundationofin

5、troducingthestatusquoofitChapter2lookedbackontheprocessofharmonizationofChineseaccountingreformsandtheinternationalaccountingpracticesmainlyfrombusinessaccountingregulations，accountingsupervisingregulations，regulationsin

6、themanagementofaccountantsandofaccountingworkChapter3，theauthorpointedoutthecontentsinChineseaccountingregulationsthathavenotharmonizedwitlltheinternationalaccountingpracticesalsofromtheabove4aspectsChapter4analyzedthene

7、cessityoftheharmonizationbetweenthereformsofChineseaccountingregulationsandtheintemationalaccountingpractices，andpointedoutthecontentsinChineseaccountingregulationsthatshouldfurtherharmonizewiththeinternationalaccounting

8、practicesMeanwhile，themeasBresoftheharmonizationhavebeenalsobroughtforwardChapter5putforwardsomeopinionsaboutremainingChinesecharacteristicsintheCOLlrseoftheinternationalharmonizationofChineseaccountingregulations，andana

9、lyzedtheprimaryfactorsthatdecidedChinesecharacteristicsofaccountingregulationsOnthebasisofwhathavebeenmentionedabove，theauthorpointedoutthattheessenceofaccountingregulationswithChinesecharacteristicsisthemanagementofacco