老挝会计准则国际趋同研究

发布时间：2018-04-28 07:35

本文选题：国际趋同 + 会计准则　；参考：《广西大学》2015年硕士论文

【摘要】：近年来,随着市场经济体制的进一步发展,会计体系也在不断的完善,在国际会计委员会的推动下,会计国际趋同已经成为全球的热点问题。与国际资本市场和经济全球化进程一致,趋同性的国际会计准则已经成为一个现实世界中不可回避的问题,许多国家也逐渐加入了队伍,在这很大程度上促进了国际会计准则的趋同。老挝的经济底子弱,必须在参与国际经济发展的过程中,提高本国的经济发展水平,因此面对国际会计趋同,老挝必需以积极的态度,重视会计准则国际趋同。从近年来老挝会计的发展来看,老挝政府有意加快了发展的步伐,并取得了很大的进步,比如老挝新的会计准则的实施,对于老挝会计准则国趋同有着十分重要的意义。本文从概念的界定,阐述了会计准则国际趋同在老挝的可行性,分析指出老挝会计准则与国际财务报告准则存在的差异。剖析了老挝会计准则国际趋同的所面临的困境及因素,在此基础上提出了老挝会计准则国际趋同的过程中应遵循的立场与策略。国际会计准则趋同是一个渐进的过程,我们应该比较优点和缺点的程度的情况下,充分结合老挝国情,积极稳步推进老挝会计准则国际趋同。根据不断变化的经济政策,司法制度和税法的改革,特别是在发展的过程中,全球经济一体化的市场经济,修改和完善老挝的会计准则。在修过的过程中可以借鉴其他发达国家的经验,以减少老挝国际会计趋同的成本和阻碍。
[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.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233

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