本文關(guān)鍵詞： 越南會(huì)計(jì)準(zhǔn)則 中國(guó)會(huì)計(jì)準(zhǔn)則 比較分析 會(huì)計(jì)趨同　出處：《重慶理工大學(xué)》2016年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：經(jīng)濟(jì)全球化推動(dòng)了資本市場(chǎng)全球化,投資者需要具有國(guó)際可比性和透明度的會(huì)計(jì)信息,這就要求世界各國(guó)都采用可比性高的會(huì)計(jì)標(biāo)準(zhǔn),進(jìn)而產(chǎn)生了會(huì)計(jì)準(zhǔn)則等技術(shù)標(biāo)準(zhǔn)的區(qū)域趨同和國(guó)際趨同。目前,很多國(guó)家在制定本國(guó)會(huì)計(jì)準(zhǔn)則時(shí)都會(huì)參考國(guó)際會(huì)計(jì)準(zhǔn)則和國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則(IAS和IFRS)。無(wú)論是全部采用國(guó)際會(huì)計(jì)準(zhǔn)則還是制定具備國(guó)際趨同特征的本國(guó)會(huì)計(jì)準(zhǔn)則,都將有助于使本國(guó)的會(huì)計(jì)準(zhǔn)則或技術(shù)標(biāo)準(zhǔn)更加完善。中越兩國(guó)是鄰國(guó),同屬東方文化體系,在經(jīng)濟(jì)制度、社會(huì)國(guó)情等方面均具有共同點(diǎn),經(jīng)貿(mào)合作前景巨大。因此,探索中國(guó)會(huì)計(jì)準(zhǔn)則(CAS)與越南會(huì)計(jì)準(zhǔn)則(VAS)之間的差異和趨同程度,不僅有利于兩國(guó)投資者深入理解對(duì)方的會(huì)計(jì)準(zhǔn)則,也有利于兩國(guó)會(huì)計(jì)準(zhǔn)則的協(xié)調(diào)。本文的結(jié)構(gòu)安排如下:第一章為緒論,包括研究背景、問(wèn)題與文獻(xiàn)綜述等;第二章介紹中越兩國(guó)會(huì)計(jì)準(zhǔn)則的發(fā)展歷程和現(xiàn)狀;第三章是中越兩國(guó)會(huì)計(jì)準(zhǔn)則的總體比較分析;第四章是中越兩國(guó)具體會(huì)計(jì)準(zhǔn)則存在的差異分析;第五章是越南會(huì)計(jì)準(zhǔn)則的國(guó)際化與國(guó)家協(xié)調(diào);第六章是結(jié)論與展望。通過(guò)分析發(fā)現(xiàn):(1)雖然中、越兩國(guó)的會(huì)計(jì)改革都在走國(guó)際趨同的道路,基本準(zhǔn)則的制定也都借鑒了國(guó)際會(huì)計(jì)準(zhǔn)則概念框架的內(nèi)容,但由于受本國(guó)的經(jīng)濟(jì)和法律環(huán)境的影響,仍然存在差異。比如:為滿(mǎn)足會(huì)計(jì)信息客觀性與相關(guān)性的質(zhì)量要求,中國(guó)采用多種計(jì)量屬性,而越南只有歷史成本一種計(jì)量屬性。(2)具體會(huì)計(jì)準(zhǔn)則中,中國(guó)規(guī)定無(wú)形資產(chǎn)的取得方式有企業(yè)自行開(kāi)發(fā)、外購(gòu)、投資者投入、債務(wù)重組、政府補(bǔ)助、合并和非貨幣性資產(chǎn)交換;越南會(huì)計(jì)準(zhǔn)則規(guī)定無(wú)形資產(chǎn)的取得方式包括單項(xiàng)購(gòu)買(mǎi)、有期限土地使用權(quán)、國(guó)家撥給或贈(zèng)予、并購(gòu)購(gòu)買(mǎi)的、換入和自行開(kāi)發(fā)。對(duì)比發(fā)現(xiàn),越南比中國(guó)少了投資者投入和債務(wù)重組兩種取得無(wú)形資產(chǎn)的方式。(3)在固定資產(chǎn)方面,兩國(guó)在確認(rèn)條件、成本構(gòu)成、后續(xù)計(jì)量方面(包括增值稅、非貨幣性資產(chǎn)交換業(yè)務(wù)取得資產(chǎn)、資產(chǎn)放置處理)都存在一些差異。(4)在會(huì)計(jì)報(bào)告方面,中、越兩國(guó)大同小異,這與兩國(guó)的經(jīng)濟(jì)發(fā)展和社會(huì)環(huán)境的異同有一定關(guān)系。
[Abstract]:Economic globalization has promoted the globalization of capital markets, and investors need internationally comparable and transparent accounting information, which requires countries all over the world to adopt comparable accounting standards. This has resulted in regional and international convergence of technical standards such as accounting standards. Many countries make reference to the International Accounting Standards (IAS) and International Financial reporting Standards (IFRS) when developing their national accounting standards. Whether they adopt international accounting standards or develop national accounting standards with an international convergence feature, China and Vietnam are neighboring countries and belong to the oriental cultural system. They have common ground in economic systems, social conditions, and so on, and have great prospects for economic and trade cooperation. Exploring the difference and convergence between China Accounting Standards (CAS) and Vietnam Accounting Standards (VASS) is not only helpful for investors in both countries to understand each other's accounting standards deeply. The structure of this paper is as follows: the first chapter is the introduction, including the research background, problems and literature review, the second chapter introduces the development of accounting standards between China and Vietnam and the current situation. The third chapter is the general comparative analysis of the accounting standards between China and Vietnam, the 4th chapter is the difference analysis of the specific accounting standards between China and Vietnam, the 5th chapter is the internationalization of Vietnamese accounting standards and national coordination; Chapter 6th is the conclusion and prospect. (though the accounting reform of China and Vietnam is on the road of international convergence, the formulation of basic standards also draws on the contents of the conceptual framework of international accounting standards. However, due to the influence of the country's economic and legal environment, there are still differences. For example, in order to meet the quality requirements of objectivity and relevance of accounting information, China adopts a variety of measurement attributes. However, Vietnam has only historical cost as a measurement attribute. (2) in the specific accounting standards, China stipulates that intangible assets can be obtained by enterprises' own development, outsourcing, investment by investors, debt restructuring, government subsidies, mergers and exchange of non-monetary assets; Vietnam's accounting standards stipulate that the acquisition methods of intangible assets include single purchase, land use right with time limit, state allocation or grant, merger and acquisition purchase, exchange and self-development. Vietnam has less investor input and debt restructuring than China to acquire intangible assets.) in terms of fixed assets, the two countries recognize conditions, cost composition, and subsequent measurement (including value-added tax, VAT, VAT, VAT, VAT, VAT, VAT, VAT, VAT, VAT). There are some differences between China and Vietnam in accounting report, which is related to the economic development and social environment of the two countries.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類(lèi)號(hào)】：F233

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