国际会计结课论文.doc

对比中美会计准则浅谈国际趋同【摘要】 2008 年国际金融危机爆发以来,二十国集团( G20 )领导人峰会多次倡议全球积极推进国际金融监管框架改革,建立全球统一的高质量会计准则。在会计准则国际趋同的背景下,本文通过中美两国会计准则国际趋同的分析与研究,提出我国应吸取国际会计体系的先进经验,加强与国际会计准则理事会的沟通与协调,加大会计教育的投入,全面提高会计人员的素质,培养国际化会计人才,制定高质量的会计准则,推进我国会计准则国际化进程。【关键词】中美会计准则;比较;国际趋同; 【 English abstract 】 the international financial crisis in 2008, the group of 20 (G20) summit of leaders of the multiple initiative to actively promote the reform of international financial regulatory framework in the world, the establishment of global unified high quality accounting standards. Under the background of international convergence of accounting standards, this article through the analysis of the international convergence of accounting standards in China and the United States and the research, proposed our country should absorb the advanced experience of the international accounting system, munication and coordination with the international accounting standards board, increasing the financial input in accounting education, improve the quality of accounting personnel, the internationalization of accounting talents, developing quality accounting standards, promoting the internationalization of accounting standards in China. 【 English key words 】 China and the United States Accounting standards ; compare ; The international convergence; 一,国际会计准则趋同背景(1) 概念: 国际会计准则趋同是指各国的会计准则有相互差异缩小,直至相互融合、一致的意思。(2) 国际会计准则趋同背景介绍 2008年国际金融危机爆发以来, 2009