會(huì)計(jì)準(zhǔn)則中英文對(duì)照分析

1、隨著經(jīng)濟(jì)全球化的迅猛發(fā)展 ,會(huì)計(jì)國(guó)際化不斷取得重大進(jìn)展。 自 2001 年 4 月國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) (IASC) 改組為國(guó)際會(huì)計(jì)準(zhǔn)則理事會(huì) (IASB) 并宣稱制定 “全球會(huì)計(jì)準(zhǔn)則”以來(lái) , 會(huì)計(jì)準(zhǔn)則國(guó)際趨同的步伐明顯加快 , 2005 年全世界累計(jì)將有 91 個(gè)國(guó)家和地區(qū)允許或要求采用 IFRS。 2000 年 5 月歐盟委員會(huì)宣布 ,到 2005 年,所有歐盟的上市公司必須使用國(guó)際會(huì)計(jì)準(zhǔn)則。當(dāng)月 ,證券委員會(huì)國(guó)際組織又通過對(duì) IASC 的核心準(zhǔn)則的審核 ,并正式建議其所有成員要求跨國(guó)籌資和上市的公司采用該核心準(zhǔn)則進(jìn)行財(cái)務(wù)信息揭示。With the rapid development of

2、 economic globalization, the international accounting make significant progress continually .Since the reorganization of the International Accounting Standards Committee (IASC) as the International Accounting Standards Board (IASB) since April 2001 , and declared that the development of internationa

3、l accounting standards, significantly speeding up the international convergence of accounting standards worldwide. In 2005 will have 91 cumulative countries and regions allow or require the use of IFRS. In May 2000, the European Commission announced that, all listed companies in the EU must use the

4、International Accounting Standards till 2005. In the same month, the International Organization of Securities Commission examine the IASCs core standards, and formally recommended all of its members when cross-border financing and listed companies to reveal financial information to use the core stan

5、dard.由 IASC制定 ,經(jīng)證券委員會(huì)國(guó)際組織認(rèn)可的核心準(zhǔn)則的發(fā)布實(shí)施 ,意味著只要一個(gè)公司的財(cái)務(wù)報(bào)表遵循其本國(guó)的會(huì)計(jì)要求和國(guó)際會(huì)計(jì)準(zhǔn)則 ,或者其本國(guó)的會(huì)計(jì)準(zhǔn)則已經(jīng)符合國(guó)際會(huì)計(jì)準(zhǔn)則 ,這家公司就可以在世界各地接受 IASC核心準(zhǔn)則的證券交易所上市 ,而無(wú)須重編其財(cái)務(wù)報(bào)表。Developed by the IASC, the promulgation and implementation of the core standards recognized by the International Organization of Securities Commission, means that

6、 as long as a companys financial statements follow the accounting requirements of their national and international accounting standards, or its own accounting standards in line with the international accounting standards, this company can listing in stock exchange around the world and don tneed rest

7、ated its financial statements in which accepted the IASC core standards.這對(duì)于減少跨國(guó)發(fā)行證券和股票上市的成本、 提高證券市場(chǎng)效率和跨國(guó)財(cái)務(wù)信息的透明度及可比性無(wú)疑具有重要的意義?？傊?,由于 IASC具有國(guó)際代表性且它的準(zhǔn)則簡(jiǎn)便易行 ,可降低執(zhí)行成本 ,目前除了美國(guó)、加拿大等少數(shù)國(guó)家的資本市場(chǎng)還不能接受外 ,其他大部分國(guó)家都在不同程度上接受國(guó)際會(huì)計(jì)準(zhǔn)則。無(wú)論是影響度還是實(shí)用性 ,IASC的準(zhǔn)則都具有權(quán)威性。This is undoubtedly of great significance to reduce the co

8、st of cross-border issuance ofsecurities and the stock market, and improve the securities market efficiency and cross-bordertransparency and comparability of financial information. In short, due to the IASC hasinternational representation and its criteria is simple, reduce implementation costs, exce

9、pt thecapital markets of the United States, Canada and a few other countries cannot accept it, mostof the other countries accept international accounting standards in varying degrees .Whetherthe effect or practical, IASC criteria are authoritative然而當(dāng)各國(guó)試圖將國(guó)際會(huì)計(jì)準(zhǔn)則引入本國(guó)使用時(shí) , 都遇到了一個(gè)現(xiàn)實(shí)問題 , 即如何將該準(zhǔn)則與本國(guó)的政治、經(jīng)濟(jì)

10、、法律、歷史、文化等會(huì)計(jì)環(huán)境相適應(yīng)。 各國(guó)都需要研究如何在兼顧本國(guó)國(guó)情需要的同時(shí) ,盡力克服外來(lái)文化與本國(guó)文化的碰撞 , 消除或減少 IFRS與本國(guó)會(huì)計(jì)準(zhǔn)則的差異。However, when the countries trying to introduce international accounting standards to their use, they are experiencing a real problem, it is how to adapt the criteria and their own political, economic, legal, historica

11、l, cultural, and other accounting environment. Every sate need to study how to take into account to face the needs of their own national conditions, at the same time, try to overcome the collision of the foreign culture with their own culture, to eliminate or reduce the differences in IFRS and natio

12、nal accounting standards.但是 , 會(huì)計(jì)是與法律不同的簡(jiǎn)單的技術(shù)方法。 IASB副總裁 Thomas E Jones曾經(jīng)說(shuō)過 : “所謂各國(guó)的法律體系 , 反映在整個(gè)世界是相同的。因此 , 這些會(huì)計(jì)處理方法也必須共同于世界之中。 各國(guó)文化的差異 , 對(duì)其會(huì)計(jì)處理方法的影響是不存在既有模式的 ,據(jù)此思考我個(gè)人認(rèn)為會(huì)計(jì)準(zhǔn)則的世界統(tǒng)一是容易達(dá)到的。 ”然而 , 會(huì)計(jì)準(zhǔn)則絕非是單純的技術(shù)問題那樣簡(jiǎn)單。 從不同的角度可以對(duì)會(huì)計(jì)準(zhǔn)則有不同的定位。However, accounting is a simple technical method different with law.

13、IASB vice presidentThomas ? E ? Jones once said: the so-called countries law system, reflected in the whole world is the same. Then these accounting treatments must be shared among the world countries. Countries with the difference culture, the accounting processing methods influence is not exist bo

14、th mode. So I think that the world unity of accounting standards is not very difficult. “ However, the accounting standards are certainly not a purely technical problem. From different degrees, there are different positioning of the Accounting Standards.從根本上講 ,制定會(huì)計(jì)準(zhǔn)則的目的就是確保提供的會(huì)計(jì)信息有用性 ,即確保會(huì)計(jì)信息的相關(guān)性與可靠

15、性。Fundamentally, the purpose of the development of accounting standards is to ensure the usefulness of the accounting information provided to ensure the relevance and reliability of accounting information.一個(gè)國(guó)家在制定會(huì)計(jì)準(zhǔn)則時(shí)通常要考慮以下因素A country usually hast to consider the following factors in the developmen

16、t of accounting standards1.經(jīng)濟(jì)因素經(jīng)濟(jì)因素是諸因素中對(duì)會(huì)計(jì)準(zhǔn)則影響最直接、 最主要的一種因素。 它不僅直接影響會(huì)計(jì)準(zhǔn)則 ,而且還通過政治、法律、文化等因素間接地影響會(huì)計(jì)準(zhǔn)則。經(jīng)濟(jì)因素具體包括經(jīng)濟(jì)發(fā)展水平、 社會(huì)經(jīng)濟(jì)結(jié)構(gòu)特點(diǎn)、 國(guó)家經(jīng)濟(jì)政策及社會(huì)政策、 參與國(guó)際經(jīng)濟(jì)組織情況、通貨膨脹程度等。1. Economic factorsEconomic factors are the factors most directly impact on the accounting standards, the most important factor. It is not on

17、ly a directly impact on accounting standards, but also indirectly through political, law, cultural and other factors affect the accounting standards. Economic factors, including the level of economic development, the structural features of the socio-economic, national economic policy and social poli

18、cy, participate in international economic organizations, and the level of inflation.2.法律因素會(huì)計(jì)準(zhǔn)則是對(duì)會(huì)計(jì)核算和財(cái)務(wù)報(bào)告進(jìn)行統(tǒng)一管理的準(zhǔn)則,它的強(qiáng)制性和權(quán)威性主要來(lái)源于制定和頒布法規(guī)的部門。法律因素成為影響會(huì)計(jì)準(zhǔn)則的重要因素。2 law factorsAccounting Standards for unified management of accounting and financial reporting standards, its mandatory and authority comes ma

19、inly from the development and promulgation of regulations department. Law factors become important factors that affect the accounting standards3.文化因素會(huì)計(jì)是一種社會(huì)與技術(shù)相互影響的行為 ,牽涉到人和物質(zhì)技術(shù)兩方面 ,不能擺脫社會(huì)文化的影響 ,文化是影響會(huì)計(jì)準(zhǔn)則的又一重要因素。3. Cultural factorsAccounting is a social and technical interaction behavior, involving

20、both human beings and material technology, you cannot get rid of the social and cultural impact. Cultural impact of accounting standards is another important factor.4.政治因素采用不同的會(huì)計(jì)準(zhǔn)則會(huì)導(dǎo)致不同的“經(jīng)濟(jì)后果” ,從而影響相關(guān)者的利益。因此 , 會(huì)計(jì)準(zhǔn)則不純粹是一種技術(shù)手段 ,也是一個(gè)政治程序。4 political factorsThe use of different accounting standards will

21、 lead to different economic consequences, which affect the interests of stakeholders. Therefore, the accounting standards are not purely a technical means, but also a political program.所以，在選擇和制定會(huì)計(jì)準(zhǔn)則的時(shí)候， 這四方面的影響因素都要考慮， 要考慮各國(guó)的實(shí)際狀況，到底適不適合國(guó)際會(huì)計(jì)準(zhǔn)則。So, when in the selection and development of accounting st

22、andards, these four aspects of the impact of factors must be considered, and to consider the actual situation of the countries and on earth whether it is appropriate to International Accounting Standards.盡管從表面上看 , 某一國(guó)家的某家公司只要遵循國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)核心準(zhǔn)則或 IFRS, 或者其國(guó)家會(huì)計(jì)準(zhǔn)則已符合國(guó)際會(huì)計(jì)準(zhǔn)則 , 這家公司就可以在世界各地的證券交易所上市 ,而無(wú)須另外編制或調(diào)

23、整其財(cái)務(wù)報(bào)告。 實(shí)際并沒有如此簡(jiǎn)單 , 各國(guó)往往會(huì)從自身利益考慮而設(shè)置種種限制措施 , 因而要達(dá)到國(guó)際會(huì)計(jì)準(zhǔn)則全球大一統(tǒng)的情況很可能是不會(huì)出現(xiàn)的。 無(wú)論全球化的口號(hào)怎樣響徹云霄 , 只要國(guó)家存在 , 全球化就有一種不可逾越的鴻溝。 最終很可能的結(jié)果是各國(guó)為了降低外部成本而盡可能與國(guó)際會(huì)計(jì)準(zhǔn)則趨同 , 而在涉及自身利益時(shí)又會(huì)保持自身鮮明的“國(guó)家特色” 絕非一字一句的完全等同 , 是一個(gè)彼此間的互動(dòng)、 取長(zhǎng)補(bǔ)短的過程。Despite at the surface,a company as long as follow the international accounting standards c

24、orestandards or IFRS, or their national accounting standards in line with international accounting standards, this company can be listed in the stock exchanges of the world around, and without additional preparation or adjust its financial report. Actually it is not so simple, countries tend to cons

25、ider their own interests and set various restrictions, thus to achieve the unification of the International Accounting Standards Global may not appear. Regardless of how globalization slogans resounding, as long as the state exists, globalization, there is a kind of unbridgeable gap. The final is li

26、kely that the countries as much as possible to reduce the external costs of convergence with international accounting standards, and maintain its own distinctive. “National characteristics in their own interests are involved and it is not a single word for exactly same, it is an interaction among ea

27、ch other and learning from each process.例如中國(guó) , 中國(guó)以實(shí)際行動(dòng)表明不會(huì)直接采用國(guó)際會(huì)計(jì)準(zhǔn)則。原因在于 , 如果我們直接采用國(guó)際會(huì)計(jì)準(zhǔn)則 , 一旦國(guó)際會(huì)計(jì)準(zhǔn)則發(fā)生變化 , 我們只能被動(dòng)地跟隨其變化 , 毫無(wú)疑問 , 這對(duì)我國(guó)自身的經(jīng)濟(jì)發(fā)展是相當(dāng)不利的。我國(guó)現(xiàn)在雖然是獨(dú)自制定會(huì)計(jì)準(zhǔn)則 , 但實(shí)際上這些準(zhǔn)則大多數(shù)情況是基于或類似國(guó)際會(huì)計(jì)準(zhǔn)則的 .Such as China, China will not directly take practical action to adopt international accounting standards.

28、The reason is that, if we directly adopt the international accounting standards, wheninternational accounting standards change, we can only passively follow the change, it sno doubt that, it s an adverse for Chinas own economic development. China now develops the accounting standards alone, but in f

29、act most cases of these criteria are based on or similar tothe International Accounting Standards.但是 ,會(huì)計(jì)準(zhǔn)則國(guó)際化是順應(yīng)全球經(jīng)濟(jì)一體化潮流的需要 ,無(wú)論會(huì)計(jì)準(zhǔn)則趨同是利是弊，這都是現(xiàn)在的一個(gè)趨勢(shì)。 在大方向上應(yīng)該是一致的， 但是也應(yīng)該考慮各國(guó)的實(shí)際狀況，所以，實(shí)際制定會(huì)計(jì)準(zhǔn)則的時(shí)候，應(yīng)該在大方向上趨同，細(xì)節(jié)上各自調(diào)節(jié)。比如我國(guó)，我國(guó)在會(huì)計(jì)改革過程中應(yīng)當(dāng)做到以下幾點(diǎn)完善法規(guī)體系 ,理順法規(guī)關(guān)系完善與發(fā)展會(huì)計(jì)準(zhǔn)則 .一方面必須有與之配套協(xié)調(diào)的法規(guī)體系作為支撐。另一方面必須理清各種法規(guī)之間的關(guān)系，

30、 明確會(huì)計(jì)準(zhǔn)則與其他經(jīng)濟(jì)法規(guī)的關(guān)系 .就我國(guó)目前的現(xiàn)狀來(lái)說(shuō)會(huì)計(jì)準(zhǔn)則與有關(guān)的經(jīng)濟(jì)法規(guī)仍有不和諧之處，有的地方存在矛盾，會(huì)計(jì)準(zhǔn)則在對(duì)與會(huì)計(jì)核算和會(huì)計(jì)報(bào)告相關(guān)的內(nèi)容進(jìn)行規(guī)范時(shí)應(yīng)以有關(guān)的經(jīng)濟(jì)法規(guī)為依托。However, the internationalization of accounting standards is a need to conform the trend of global economic integration, regardless of the convergence of accounting standards is beneficial or harmful, th

31、is is now a trend. Should be consistent with the overall direction, but also should consider the actual situation of the country, so the actual development of accounting standards convergence in the general direction, details on each adjustment. Such as China, Chinas accounting reform process should

32、 do the following to improve the legal system, rationalize the regulatory relationship to the improvement and development of accounting standards the one hand, there must be accompanying coordination of the legal system as a support. Must clarify the relationship between the various laws and regulat

33、ions on the other hand, a clear relationship between accounting standards and other economic regulations and the accounting standards for Chinas current situation of economic regulations still discordant, contradictory in some places accounting standards related economic laws and regulations to regu

34、late the contents of accounting and accounting reports should be relying on.正確對(duì)待會(huì)計(jì)準(zhǔn)則的國(guó)際化采取有力措施積極參與國(guó)際化進(jìn)程我們應(yīng)當(dāng)樹立兩種正確的觀點(diǎn)。The correct attitude toward the internationalization of accounting standards and take effective measures to actively participate in the process of internationalization, we should esta

35、blish two correct views.一方面 ,我國(guó)現(xiàn)有的會(huì)計(jì)準(zhǔn)則內(nèi)容和方法中有許多是科學(xué)的 ,適宜的 ,是其他國(guó)家所沒有的不能一味為了尋求會(huì)計(jì)準(zhǔn)則的國(guó)際化而放棄這些內(nèi)容。On one hand, many of our existing content and methods of accounting standards are scientific,appropriate, and other countries donthave. So we cannot simply abandon these contents inorder to seek the internatio

36、nalization of accounting standards.另一方面 ,我國(guó)正處在會(huì)計(jì)準(zhǔn)則的制定和實(shí)施過程中，會(huì)計(jì)準(zhǔn)則國(guó)際協(xié)調(diào)主要表現(xiàn)為對(duì)國(guó)外會(huì)計(jì)的吸收和借鑒上。吸收和借鑒國(guó)外的會(huì)計(jì)準(zhǔn)則既要選擇國(guó)家樣本，又要注意不能照搬。The other hand, China is in the process of formulation and implementation of accounting standards, international coordination of accounting standards, mainly absorb and learn foreign a

37、ccounting. Absorb and learn from foreign accounting standards is necessary to select the national sample, and pay attention not just copy.會(huì)計(jì)準(zhǔn)則在實(shí)施過程中可能遇到某些始料不及的事項(xiàng) .因此 ,對(duì)會(huì)計(jì)準(zhǔn)則進(jìn)行不斷修訂是非常必要的。 對(duì)已經(jīng)公布實(shí)施以及雖未公布但已經(jīng)完成等待公布的會(huì)計(jì)準(zhǔn)則 ,如果實(shí)際情況有所變化或反映意見較大就應(yīng)該及時(shí)進(jìn)行修改 ,這是會(huì)計(jì)準(zhǔn)則修訂應(yīng)首先考慮的問題對(duì)于已經(jīng)完成但內(nèi)容欠缺的會(huì)計(jì)準(zhǔn)則 ,就應(yīng)該根據(jù)實(shí)際情況的變化及時(shí)進(jìn)行補(bǔ)充。對(duì)于尚未

38、制定但會(huì)計(jì)實(shí)務(wù)中已普遍存在或國(guó)外已經(jīng)定型 , 完全可以比照?qǐng)?zhí)行的會(huì)計(jì)準(zhǔn)則 ,應(yīng)適時(shí)增加我國(guó)會(huì)計(jì)準(zhǔn)則項(xiàng)目。Accounting standards in the implementation process may encounter some unexpectedmatters. Constantly, revise accountingstandardscontinually is very necessary. Theannounced implementation and has been completed but has not yet released, and waiting tobe released, if the actual circumstances change or reflect the views should be modified in atimely manner, this is the issue that Accounting Standards Amendment should considered first,and other has been completed but the lack contents should be supp