AnalysisofinternationalaccountingstandardsChina-畢業(yè)論文翻譯

1、An alysis of intern ati onal acco untingsta ndards ChinaAbstract:Theintern ati on alizatio nof acco untingstandards is a global trend, and is closely related to the developme nt of n atio nalecono my, reflectedin: thepromotio nof macroec ono mic growth, accelerate thedevelopmentof social productivit

2、y, and promote capitalmarket developme nt, etc. The author of the intern ati onal acco un ti ngsta ndards in the world with in the scope ofresearch, found in 128 coun tries around the world, there are 67 clearly requires all domestic listed compa nies must use intern ati onal acco un ti ng sta ndard

3、s, to the total nu mber of coun tries around the world for more tha n half of intern ati onal acco unting sta ndards has bee n the Un ited States attention, the EU s support, Asian countries have followed suit by intern ati onalacco untingsta ndards,analysis of China s problems in the process, put f

4、orward specific proposals.Keywords:econo micin ternatio nalizatio nofacco unting sta ndardsIn today s world, with the development of econo micglobalizati on,the process ofintern ati on alizati onof capital markets deepe n,intern ati onaltrade,mult in ati onalcompa nies has rise ndramatically,makingt

5、he intern ati onalacco untingstandards has becomea trend. Accountingis a social scie nee, acco un ti ng sta ndards developme nt and n ati onal econo mic developme nt are closely related.ofacco untingFirst, thein ternatio nalizatio nsta ndards and therelatio nshipbetwee necono micdevelopme ntAcco un

6、ti ng sta ndards is a guid ing prin ciple for the specificati on ofacco unting(in particular finan cialacco un ti ng), the developme nt of acco unting systems, etc. acco untingsta ndards andspecificati onsbeh ind thefiguresreflectthe adjustment of interests amongthevariousin terestgroups in therelat

7、i on ship,in flue neethepatter nof distributi onof ben efits, with the n ati onalregulations and policies, are a political game process. in ternatio nalizatio nofacco un ti ngsta ndardsis toin creaseelimi nate or reduce the various coun tries and regi ons, the differe nces betwee n acco unting sta n

8、dards,com mon ground betwee nthem, so that gradually IFRS(Intern atio nal Finan cial Report ing Stan dards, referred to as IFRS) are consistent,so that the financialinformationprovided with comparableintern ati on ally.Of.Intern ati onal acco unting sta ndards and the developme nt of China s economy

9、 is closely related to, which is mainly reflected in:1, the in ternatio nalizatio n of acco un ti ng sta ndardsand promoti ngmacro-ec ono micgrowth andmacroec ono mic growth acco un ti ng sta ndards are closely related. W. Carlin and C. Mayer (2000) found that fi nan cial and acco unting in formati

10、on in coun tries with high quality, GDP grew rapidly, in dustries depe ndent on exter nal financing research and development investment growth was faster. Busma n and Smith (2001) that finan cial acco un ti ngin formatio naffects econo micperforma neethrough a certa in way (ec ono mic performa nee).

11、 I notherwords,con servativeacco untingsta ndards wouldelimi nate the econo mic growth bubbles in the short term will reduce the level of economicgrowth, but growth inthe long term economic health is very useful, but theopposite optimistic acco unting sta ndards, so the developme nt of acco un ti ng

12、 sta ndards are ofte n based on the Government s interest for the first orientation.2, the intern ati onal acco un ti ng sta ndards, to speed up developme nt of social productivity. The social productive forces of scie neeand tech no logy-based,constantlyupgrading in the form of intelligeneelaw,refl

13、ect ing the history of the developme nt trends and the gen eral results, reflect ing the productivity of developme nt from lower to higher process of intern ati onal acco unting sta ndards can draw on adva need intern ati onal experie nee, improve our curre ntsystem of finan cialacco untingcon ceptu

14、al framework, so thatby theacco un ti ngin formati on system to produce finan cial stateme nts with a reliability andreleva neeof the finan cialstateme ntsprovided to investors, to help investorsparticipation indecisi onmaki ng, in vestorsin crease in vestme nt,expa ndproducti onwill in crease their

15、 funding to accelerate thedevelopme nt ofen terprises, each en terprise productivityexpa nded,the social productive forces are bound toexpand.3, to promoteinternationalaccountingstandards,capital marketdevelopme ntfor the stability anddevelopme nt of capital markets, i ntern atio nal acco untingsta

16、ndardsin theperforma neeof the prominent role:onthe onehand,intern ati onalacco untingsta ndards,topromoteChi nas accountingsta ndard-settersthi nkglobally, to develop a more true and fair accountingsta ndards more of these guideli nes for n ati onal regulators to con trol the listed compa nies to p

17、rovide true and reliable financial condition, operating results and cash flows of finan cial in formati on, on the other hand, throughthe true and fair accountingstandards, but also for themajority of providein vestorswith useful finan cialin formati on.acco un ti ngsta ndards throughsta ndardizedac

18、co un ti ngpractices of listedcompa ni es,listedcompanies to disclose related party relationships and related party tran sacti ons of listed compa nies to preve nt fraud, to protect the in terests of in vestors.Second, the process of intern ati on alizatio n of Chin ese acco un ti ng sta ndards, the

19、 problemsSince 1992, China began to develop accounting sta ndards, and the n gradually released 16 specific acco un ti ngsta ndards,< ;&l t;e nterpriseacco un ti ngsyste m> >< ;&l t;F inan cialAcco un ti ngSystem>>By 2006, China s Ministry of Financereleased a 39 AccountingStandards,

20、which 39 newsta ndards to a great exte nt with reference to China marks the con verge neeof intern ati onal acco untingsta ndardsbut also a major step forward, but there are still the followi ng problems:1, the legal environment and the development of guidelines there are differences in the legal sy

21、stem, our country is a system of state statutory law, case law and An glo-America n system and other coun tries followed verydifferent in the legal tradition,almost no professionallawyers and acco untants to determ ine the depe ndence of traditi on of legal en viro nment and the lag on the developme

22、nt of accounting standards in China requires more to the CPA s professional judgments to deal with the problem there is a big differe nee.2, the lack of complete accountingconceptualframework. In ternatio nally accepted the con ceptoffinan cial acco un ti ng and report ing framework is the roleof th

23、eaccountingrules to guide the development,impleme ntatio n, acco unting theoretical framework to guide the system, while China has not established a complete acco un ti ng con cepts framework of the system. acco unting sta ndards must be guided by the con ceptual framework of acco un ti ng due to th

24、e fun dame ntal basis of finan cial acco un ti ng and the relati on ship betwee n lack of in-depthunderstandingof the developmentof China sacco unting sta ndards and therefore the lack of a theoretical basis for norms, impact on our international acco unting sta ndards the process.3, focus ing on th

25、e acco un ti ngsta ndards arediffere nt. ChinaAcco untingStan dardsspecificatio nsfocusedon the in come stateme nt to reve nue, profit,measured as the priority, its determ in ati on is based on the historical cost principle, matching principle and sound prin ciples of compositi on while the Intern a

26、ti onal Finan cial Report ing Stan dards specificatio n focuses on the bala nee sheet,accord ingto theprovisi onof acco untingin formati on focuses on forecast future cash flow. In view of this, China s current monitoring of listed companies emphasize the tendency of profit targets, so that China sa

27、ccountingstandardsin the accountingelementsof therecognition,measurement,disclosure and so difficult toachieve with theintern ati onalfinan cialreport ingsta ndards fullycon siste nt,result ingin a lack ofcomparability of the releva nt finan cial in formati on. 4, in adequate corporategover nancestr

28、ucture.Corporate gover nance structure is the bus in ess owners and operators of the relatio nship betwee n the rights and in terests of the system or systems in a system arran geme ntmade by the acco un ti ng system with in thesystem of affiliated compa ni es, will be subject to corporate gover nan

29、ce impact whe n orga ni zatio ns lack the n ecessary internalimperfecti onsand exter nalcon trol,internal acco un ti ngsystems may be used to deceiveunder the control of shareholders and other external stakeholders, tools, and sound corporategover nancestructure can preve nt the effectiveimpleme nta

30、ti onofacco un ti ngsta ndards er nanceof listedcompanies,there are many problems, such as: a highproportion of corporate shareholders, making the stock market vote with their feet function is difficult to play,non-standard audit reports of listed companies has not received the appropriatep

31、unishment,the Governmentwill not con sciouslyin volved in bus in ess operati onsandso on.5, the acco un ti ng professi on in the developme nt of internationalaccountingstandards was less affected.Chi na in 1997 joined the In ter natio nalFederati onofAcco untants and Intern atio nal Acco unting Stan

32、 dards Board and Intern atio nal Acco un ti ng Stan dards Board as an observer of our participati on in the formulati onofintern ati onal acco unting sta ndardsto provide the space.Ministry of Finance AccountingDivisionFeng Shupingalso been selected as representativeof people in AsiaStan dards Advis

33、ory Board on January 1,.2001, therestructured In ter nati onal Acco unting Stan dards Board bega n operati ons in the past to the CPA, represe nted by the formationof the Council politicaldecision-makingprocess to be replaced by expert decisi on-mak ing process.In other words, developingcountries in

34、cludingChina inthe intern ati onal acco unting sta ndard-sett ing process, the voice will be greatly reduced. to achieve international accountingstandards in China, can not take a passiveattitude, should take the in itiative to obtai n a voice in the intern ati onal coord in ati on.Third, China s re

35、sponse to international acco unting sta ndardsFor China s economy faster and more stable development, in order to ensure the development of Chin ese acco un ti ng. I believe that acco unting sta ndards in Chi na on in ter nati onal issues, from the followi ng aspects:1, the harmonizationof accountin

36、gstandards andother laws and regulati ons of the relati on ship of n ati onalacco unting sta ndards and regulati ons is an importa nt partof the system, not from the entire legal system exists it with other laws and regulationsto some extent reflectsthe relationshipbetween the parties support or opp

37、osethe in terests of, and only through cooperatio n can co-exist and develop.Acco un ti ngStan dardsCoordin ati onwithother laws andregulati onsin clude:acco un ti ngAct, acco untingsta ndards and the coord in atio n of the Securities Excha ngesta ndards and audit ingsta ndardscoord in ati on,acco u

38、ntingsta ndards and taxcoord in ati on.2, accelerate the establishmentofthe finan cialacco un ti ngcon ceptualframework.In gen eral,high-qualityacco un ti ngsta ndardsn eedto build aconceptual framework for financialaccountingin thedevelopment of China s financial accounting conceptual framework, we

39、 shouldcon sidertheecono micdevelopment of China s nationalconditionsand futuren eeds because of our previous acco un ti ng sta ndards did not develop in additionto the other. conceptualframework as a guide to action, and if the direct development of a separate accountingstandards, thecon cept of th

40、eoretical framework, it is difficult to gen erally accepted and un derstood by the public view of this, I believe, based on the principleof substanee overform, China conceptual framework to develop financial process can be achieved in two steps: first step to modifyand en rich the existi ng basic cr

41、iteria, the sec ond step, the future until the time is ripe, the basic principles can be tran slated into more in line with intern ati onal practice, the finan cial acco un ti ng con ceptual framework.3, suppleme ntedandame ndedacco untingstandards content of our practice has not yet appeared,but wi

42、th the developme nt of market economy will be the economicphenomenon,the development of guidelines,taking into acco unt the specific characteristics of Chinaecono micen vir onmenton the basis, can be usedintern ati on ally applied in most coun tries more adva need scie ntific methods, will alsocon t

43、ributeto theinternationalization of China s accounting standards thesame time, theoristsshould have the full content ofresearch, discussi on,prospectivestudy, and to keepfocused on internationalresearch developments, so thatour accountingstandards to keep up with the pace ofintern ati on alizati on.

44、4, improve the corporategovernancestructure inourcoun try,to realize thein ternatio nalizatio nofacco un ti ngsta ndards,acco un ti ngsta ndards, theestablishmentof an effective enforcementmechanism isvery importa nt, it istheprocess ofintern ati onalaccountingstandards,a very importantpart, therefo

45、re,continue toallowed toen tertheprocess ofinternationalizationof China s accountingstandards, tospeed up thedevelopment of China s accountingsta ndardsand improve the work, shouldstre ngthe naccounting supervision,including a soundcorporategover nance structure, acco un ti ng sta ndards to en sure

46、the effective implementationof the developmentrelease isrecomme ndedtofurthersta ndardizethelistedcompa nysfinan cialbehavior,and furtherenhancethecompa nysman ageme ntina timelymanner,fully,truthfullydisclosethefinan cialin formati onoftheaware ness of the quality of in formati on disclosure of listedcompa ni es, prompti ng man ageme nt to trul