本文選題：國(guó)際趨同 + 會(huì)計(jì)準(zhǔn)則��； 參考：《廣西大學(xué)》2015年碩士論文

【摘要】：近年來(lái),隨著市場(chǎng)經(jīng)濟(jì)體制的進(jìn)一步發(fā)展,會(huì)計(jì)體系也在不斷的完善,在國(guó)際會(huì)計(jì)委員會(huì)的推動(dòng)下,會(huì)計(jì)國(guó)際趨同已經(jīng)成為全球的熱點(diǎn)問(wèn)題。與國(guó)際資本市場(chǎng)和經(jīng)濟(jì)全球化進(jìn)程一致,趨同性的國(guó)際會(huì)計(jì)準(zhǔn)則已經(jīng)成為一個(gè)現(xiàn)實(shí)世界中不可回避的問(wèn)題,許多國(guó)家也逐漸加入了隊(duì)伍,在這很大程度上促進(jìn)了國(guó)際會(huì)計(jì)準(zhǔn)則的趨同。老撾的經(jīng)濟(jì)底子弱,必須在參與國(guó)際經(jīng)濟(jì)發(fā)展的過(guò)程中,提高本國(guó)的經(jīng)濟(jì)發(fā)展水平,因此面對(duì)國(guó)際會(huì)計(jì)趨同,老撾必需以積極的態(tài)度,重視會(huì)計(jì)準(zhǔn)則國(guó)際趨同。從近年來(lái)老撾會(huì)計(jì)的發(fā)展來(lái)看,老撾政府有意加快了發(fā)展的步伐,并取得了很大的進(jìn)步,比如老撾新的會(huì)計(jì)準(zhǔn)則的實(shí)施,對(duì)于老撾會(huì)計(jì)準(zhǔn)則國(guó)趨同有著十分重要的意義。本文從概念的界定,闡述了會(huì)計(jì)準(zhǔn)則國(guó)際趨同在老撾的可行性,分析指出老撾會(huì)計(jì)準(zhǔn)則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則存在的差異。剖析了老撾會(huì)計(jì)準(zhǔn)則國(guó)際趨同的所面臨的困境及因素,在此基礎(chǔ)上提出了老撾會(huì)計(jì)準(zhǔn)則國(guó)際趨同的過(guò)程中應(yīng)遵循的立場(chǎng)與策略。國(guó)際會(huì)計(jì)準(zhǔn)則趨同是一個(gè)漸進(jìn)的過(guò)程,我們應(yīng)該比較優(yōu)點(diǎn)和缺點(diǎn)的程度的情況下,充分結(jié)合老撾國(guó)情,積極穩(wěn)步推進(jìn)老撾會(huì)計(jì)準(zhǔn)則國(guó)際趨同。根據(jù)不斷變化的經(jīng)濟(jì)政策,司法制度和稅法的改革,特別是在發(fā)展的過(guò)程中,全球經(jīng)濟(jì)一體化的市場(chǎng)經(jīng)濟(jì),修改和完善老撾的會(huì)計(jì)準(zhǔn)則。在修過(guò)的過(guò)程中可以借鑒其他發(fā)達(dá)國(guó)家的經(jīng)驗(yàn),以減少老撾國(guó)際會(huì)計(jì)趨同的成本和阻礙。
[Abstract]:In recent years, with the further development of the market economy system, the accounting system has been continuously improved. Under the impetus of the International Accounting Committee, the international convergence of accounting has become a hot issue in the world. Consistent with the process of international capital markets and economic globalization, the convergence of international accounting standards has become an unavoidable problem in the real world, and many countries have gradually joined the ranks. To a large extent, the convergence of international accounting standards has been promoted. Laos has a weak economic foundation and must improve its economic development level in the process of participating in the international economic development. Therefore, in the face of international accounting convergence, Laos must take a positive attitude and attach importance to the international convergence of accounting standards. From the development of Lao accounting in recent years, the Lao government has deliberately quickened the pace of development and made great progress. For example, the implementation of the new accounting standards in Laos is of great significance to the convergence of Lao accounting standards. This paper expounds the feasibility of international convergence of accounting standards in Laos from the definition of concept, and points out the differences between Lao accounting standards and international financial reporting standards. This paper analyzes the difficulties and factors faced by the international convergence of Lao accounting standards, and puts forward the positions and strategies to be followed in the process of international convergence of Lao accounting standards. Convergence of international accounting standards is a gradual process, we should compare the advantages and disadvantages of the situation, fully combined with the national conditions of Laos, actively and steadily promote the international convergence of Lao accounting standards. According to the changing economic policy, the reform of the judicial system and tax law, especially in the process of development, the global economic integration of the market economy, the revision and improvement of the Lao accounting standards. In order to reduce the cost and hindrance of international accounting convergence in Laos, we can learn from the experience of other developed countries.
【學(xué)位授予單位】：廣西大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F233

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本文編號(hào)：1814366