目 录
内容摘要·························································· 3
引言························································4
1.1 会计准则模式···················································4
1.2 会计准则的意义·················································4
我国会计准则的发展过程·····································4-6
我国会计准则存在的问题 ·····································6
3.1会计基础薄弱，新准则出台较快····································6
3.2会计准则的严谨性有待改进········································6
3.3基本会计准则功能相对模糊········································7
3.4会计准则的可理解性和可操作性不够································7
3.5会计准则之间或与相关法规之间协调不够····························7
第四章 建立我国高质量会计准则的对策建议····························7
4.1制定明确的会计目标 ············································7
4.2完善会计准则制定程序············································8
4.3以目标为导向完善我国会计准则····································8
4.4继续加强会计准则的国际协调······································8
4.5建立科学的会计准则质量评价体系··································9
第五章 我国会计准则国际趋同的现状及策略探讨························9
5.1我国企业会计准则国际趋同现状····································9
5.2我国会计准则国际趋同的必要性···································10
5.3我国会计准则国际趋同的策略探讨······························11-12
第六章 结束语·····················································13
参考文献··························································14
致谢词····························································15
内容摘要
为了促进经济全球化和资本市场一体化的发展，实现会计准则的国际趋同，各国会计界均开展了本国会计准则与国际财务报告准则差异比较的研究，确保高质量会计准则的发展。本文通过对我国会计准则的现状和在会计准则存在的问题进行深入分析,总结了我国在实施会计准则以来取得的成绩和不足，并分析了问题成因；对进一步发展和完善我国会计准则体系进行了研究，提出了具体的对策建议，并从完善方面阐述了自己的看法。
关键词：国际趋同 会计准则的现状 存在问题 实施 完善和发展
