中国和澳大利亚会计准则比较研究

发布时间：2018-03-07 07:05

本文选题：中国会计准则　切入点：澳大利亚会计准则　出处：《哈尔滨理工大学》2013年硕士论文　论文类型：学位论文

【摘要】：经济全球化的不断发展，促进了各国之间的经贸合作。中国和澳大利亚建交以来，两国的合作领域不断扩大，，经贸领域的合作更是日益紧密。会计准则作为实现会计目标、从事会计工作所需遵循的规范和准绳，其重要性也逐渐在两国的经贸合作中体现。与两国经贸领域日益紧密相比，两国并没有把主要精力放在对彼此会计准则的研究中，而更关注于对国际财务报告准则的研究。鉴于会计准则在两国经贸合作中的重要性，本文对中澳会计准则进行比较研究。由于经济体制和会计环境的差异，两国的会计准则也呈现了各自的特点。本文采用理论分析和比较分析的方法，首先对中澳会计准则的发展历程、制定模式以及体系内容进行了对比，从宏观角度比较了两国会计准则。其次从重要性和代表性角度考虑，选取了固定资产、企业合并、资产减值和收入四项具体准则进行详细比较。最后，列举实际案例直观的反映同一经济事项两国不同的处理过程以及对资产负债表和利润表的影响。本文通过对比两国会计准则的发展历程、制定模式、体系内容和具体会计准则，分析两国会计准则之间的差异，以及差异对于报表的影响，以期能为我国会计人员在经贸合作中应该注意的问题提供一点的参考，更好地发挥会计准则在实际工作中的规范作用，全面提高会计信息质量，满足利益相关者的会计信息需求，使两国的经贸关系平稳向前发展。
[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.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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