發(fā)布時間：2018-03-07 07:05

  本文選題：中國會計準則　切入點：澳大利亞會計準則　出處：《哈爾濱理工大學》2013年碩士論文　論文類型：學位論文

【摘要】：經(jīng)濟全球化的不斷發(fā)展，促進了各國之間的經(jīng)貿(mào)合作。中國和澳大利亞建交以來，兩國的合作領域不斷擴大，，經(jīng)貿(mào)領域的合作更是日益緊密。會計準則作為實現(xiàn)會計目標、從事會計工作所需遵循的規(guī)范和準繩，其重要性也逐漸在兩國的經(jīng)貿(mào)合作中體現(xiàn)。與兩國經(jīng)貿(mào)領域日益緊密相比，兩國并沒有把主要精力放在對彼此會計準則的研究中，而更關注于對國際財務報告準則的研究。鑒于會計準則在兩國經(jīng)貿(mào)合作中的重要性，本文對中澳會計準則進行比較研究。 由于經(jīng)濟體制和會計環(huán)境的差異，兩國的會計準則也呈現(xiàn)了各自的特點。本文采用理論分析和比較分析的方法，首先對中澳會計準則的發(fā)展歷程、制定模式以及體系內(nèi)容進行了對比，從宏觀角度比較了兩國會計準則。其次從重要性和代表性角度考慮，選取了固定資產(chǎn)、企業(yè)合并、資產(chǎn)減值和收入四項具體準則進行詳細比較。最后，列舉實際案例直觀的反映同一經(jīng)濟事項兩國不同的處理過程以及對資產(chǎn)負債表和利潤表的影響。 本文通過對比兩國會計準則的發(fā)展歷程、制定模式、體系內(nèi)容和具體會計準則，分析兩國會計準則之間的差異，以及差異對于報表的影響，以期能為我國會計人員在經(jīng)貿(mào)合作中應該注意的問題提供一點的參考，更好地發(fā)揮會計準則在實際工作中的規(guī)范作用，全面提高會計信息質(zhì)量，滿足利益相關者的會計信息需求，使兩國的經(jīng)貿(mào)關系平穩(wěn)向前發(fā)展。
[Abstract]:The continuous development of economic globalization has promoted economic and trade cooperation among countries. Since the establishment of diplomatic relations between China and Australia, the fields of cooperation between the two countries have been continuously expanded, and cooperation in economic and trade fields has become increasingly close. The importance of the norms and criteria to be followed in accounting work is gradually reflected in the economic and trade cooperation between the two countries. Compared with the increasingly close economic and trade fields between the two countries, the two countries have not focused mainly on the study of each other's accounting standards. In view of the importance of accounting standards in the economic and trade cooperation between the two countries, this paper makes a comparative study on the accounting standards of China and Australia. Due to the differences in economic system and accounting environment, the accounting standards of the two countries have their own characteristics. The formulation model and the content of the system are compared, and the accounting standards of the two countries are compared from the macro point of view. Secondly, from the perspective of importance and representativeness, fixed assets are selected, and enterprises are merged. The four specific criteria of asset impairment and income are compared in detail. Finally, the actual cases show the different processing processes of the two countries and the impact on the balance sheet and income statement. This paper analyzes the differences between the accounting standards of the two countries and the impact of the differences on the statements by comparing the development process of the two countries' accounting standards, formulating models, system contents and specific accounting standards. In order to provide some reference to the problems that our accountants should pay attention to in the economic and trade cooperation, to give full play to the normative role of accounting standards in practical work, and to improve the quality of accounting information in an all-round way. To meet the accounting information needs of stakeholders and make the economic and trade relations between the two countries develop smoothly.
【學位授予單位】：哈爾濱理工大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F233

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本文編號：1578412