發(fā)布時間：2019-03-19 20:03

【摘要】：近年來,隨著經(jīng)濟全球化加速發(fā)展,國際會計準則不斷變化,隨之而來的會計準則國際趨同問題已經(jīng)引起了世界各國的密切關(guān)注。全球經(jīng)濟一體化的發(fā)展,在不斷地推動著國際會計準則趨同向前發(fā)展。此外,隨著世界各國之間貿(mào)易往來不斷加深,越來越多的國家意識到作為商業(yè)語言的會計,其互通的重要性。要想實現(xiàn)互通,就需要實現(xiàn)會計準則的國際趨同。越南由于歷史的原因,經(jīng)濟基礎(chǔ)薄弱、社會總體發(fā)展水平還比較落后。因此,為了參與國際分工,促進國內(nèi)經(jīng)濟的發(fā)展,提高人民的生活水平,越南在推進會計準則國際趨同方面始終抱著積極的態(tài)度,這點從越南會計準則的制定過程中可以看出。長期以來,越南在制定會計準則的過程中,都會參考相關(guān)的國際會計準則,努力縮小兩者之間的差異。國際會計準則趨同是一個過程,不能一蹴而就,各國應(yīng)當根據(jù)國際形勢、世界經(jīng)濟的發(fā)展情況,結(jié)合本國的國情,推動國際會計準則的進一步發(fā)展和完善。越南在推進本國會計準則國際趨同的過程中,應(yīng)從本國實際情況出發(fā),在此基礎(chǔ)上借鑒別國的成功經(jīng)驗,穩(wěn)步推進本國的會計準則國際趨同。本文首先詳細地闡述了會計準則國際趨同的概念以及深入分析了其在越南實施的可行性,其次對比了越南會計準則與國際財務(wù)報告準則之間的差異,探討了影響越南會計國際趨同的因素,最后提出了越南會計準則國際趨同應(yīng)遵循的原則和應(yīng)采取的策略。
[Abstract]:In recent years, with the rapid development of economic globalization, international accounting standards have been constantly changing, and the problem of international convergence of accounting standards has attracted close attention all over the world. The development of global economic integration is pushing forward the convergence of international accounting standards. In addition, with the deepening trade between countries around the world, more and more countries realize the importance of accounting as a business language. To achieve interworking, we need to achieve international convergence of accounting standards. Due to historical reasons, Vietnam's economic base is weak, and the overall level of social development is still relatively backward. Therefore, in order to participate in the international division of labor, promote the development of domestic economy and improve the living standards of the people, Vietnam has always held a positive attitude in promoting the international convergence of accounting standards, which can be seen from the formulation of Vietnamese accounting standards. For a long time, Vietnam has made reference to the relevant international accounting standards in the process of formulating accounting standards, trying to narrow the differences between the two. The convergence of international accounting standards is a process which cannot be achieved overnight. Countries should promote the further development and perfection of international accounting standards according to the international situation, the development of the world economy and the national conditions. In the process of promoting the international convergence of national accounting standards, Vietnam should proceed from its actual situation, draw lessons from the successful experiences of other countries, and steadily promote the international convergence of its accounting standards. In this paper, the concept of international convergence of accounting standards and the feasibility of its implementation in Vietnam are expounded in detail. Secondly, the differences between accounting standards and international financial reporting standards in Vietnam are compared. This paper probes into the factors that influence the international convergence of accounting in Vietnam, and finally puts forward the principles and strategies to be followed in the international convergence of accounting standards in Vietnam.
【學位授予單位】：廣西大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F233

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