越南会计准则国际趋同研究

发布时间：2019-03-19 20:03

【摘要】：近年来,随着经济全球化加速发展,国际会计准则不断变化,随之而来的会计准则国际趋同问题已经引起了世界各国的密切关注。全球经济一体化的发展,在不断地推动着国际会计准则趋同向前发展。此外,随着世界各国之间贸易往来不断加深,越来越多的国家意识到作为商业语言的会计,其互通的重要性。要想实现互通,就需要实现会计准则的国际趋同。越南由于历史的原因,经济基础薄弱、社会总体发展水平还比较落后。因此,为了参与国际分工,促进国内经济的发展,提高人民的生活水平,越南在推进会计准则国际趋同方面始终抱着积极的态度,这点从越南会计准则的制定过程中可以看出。长期以来,越南在制定会计准则的过程中,都会参考相关的国际会计准则,努力缩小两者之间的差异。国际会计准则趋同是一个过程,不能一蹴而就,各国应当根据国际形势、世界经济的发展情况,结合本国的国情,推动国际会计准则的进一步发展和完善。越南在推进本国会计准则国际趋同的过程中,应从本国实际情况出发,在此基础上借鉴别国的成功经验,稳步推进本国的会计准则国际趋同。本文首先详细地阐述了会计准则国际趋同的概念以及深入分析了其在越南实施的可行性,其次对比了越南会计准则与国际财务报告准则之间的差异,探讨了影响越南会计国际趋同的因素,最后提出了越南会计准则国际趋同应遵循的原则和应采取的策略。
[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.
【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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