与专业相关的英文资料及译文.doc

会计国际化会计国际化是指国际上公用的会计原则和方法，以处理和报告本国的经济业务，其实质是会计准则的国际化。一个国家为了本国利益，不能不加区分地域、国际上些发达国家的会计准则，应根据实际情况，参照国际准则和一些先进国家的经验，制定规范的会计制度和准则，也就是实现会计国际化。1 中国会计国际化的现状，会计国际化一个很重要的方面，是会计准则国际化。目前世界各主要证券交易所，已拥有外国越来越多的上市公司。一个典型的例子，是德国奔驰公司在美国上市，按德国的会计准则，奔驰是盈利公司，但按美国的会计准则，他就变成了亏损公司。为此美国、日本、欧洲和东南亚国家，都在认真考虑会计准则国际化的问题。由于历史原因，我国的会计准则与国际化准则相比，还存在着较大的差距。这些差距主要体现在会计准则的数量上。目前国际会计准则委员已制定出41项具体会计准则，国际会计准则已较完备。美国会计准则已制定出了一百多项。我国目前只有十几项。相比之下，我国还有很多方面要完善。其次表现在会计的功能上。作为一种商业语言、会计准则的功能应该是，投资者通过阅读企业的财务报表，明白企业的财务状况及经济效果。但由于我国证券市场不够发达、上市公司的面窄，以致会计准则的实施受了限制，如企业合并，金融工具，坏帐准备等都有一些特定的标准和运用范围。我国在会计准则的建设方面已取得了较大的进步，自1992年以来，已陆续修订颁布了企业会计制度、企业会计准则以及十几项具体会计准则所规定的会计准则、政策和会计确认，计量标准，与国际准则的核心准则所规定的已基本相同。如国际会计准则，要求期末存货，按照净值孰低计价，我国企业会计制度也要求企业期末存货按照成本与可变现净值孰低计价。2 中国会计准则国际化的进程，中国会计随着经济体制改革的深化，像我国的其他事物一样发生了很大的变化，在过去的20 年里，会计制度和会计准则建设经历了三个阶段。第一阶段：是从20世纪80年代到90年代初，制定了“两则”、“两制”。之前的10 年的改变，是中国会计制度改革和会计准则建设的理论探讨和局部发展阶段。第二阶段：是从1992 年到1997年，这5 年为中国会计制度的转换阶段。这里所说的转换，是从计划经济阶段的会计模式转向市场经济会计模式。其根本是确立了资产负债及所有权益等会计要素，这些要素，是计划经济没有的，而且市场经济特有的。第三阶段：是从1997年开始实施第一项具体会计准则到现在及以后10年里。这是中国会计准则的建设发展阶段。从1993 年到1996年，我们起草了二十余个具体会计准则征求意见和草案，当时之所以没有全部正式颁布实施，原因是：会计改革不能割断与经济环境的关系，外部市场环境还没有这么大的需求，考虑到现实的社会经济体制和市场经济环境，不适合支撑会计准则这样一个体系。所以，到1997年，才根据当时的市场需求发布了第一项具体准则企业会计准则一关联方法及其分易的披露。会计准则体系会不断完善。随着经济发展，对会计需求日益更新和增加，会计准则制度，不会放松，就如我们在发达国家会计准则建设中所见到的那样，会计准则也要与时俱进。中国会计准则建设的三个阶段，是中国社会主义市场经济的发展进程相吻合的。我国会计准则建设的历程，也再一次证明了会计工作与经济发展，与我国改革开放，和社会主义市场经济的发展进程，乃至整个国家的命运息息相关，与我们国家加入WTO后各个方面与国际接轨的趋势也吻合的，随着我国社会主义市场经济的发展和完善，会计准则也越来越完善。 International accountingInternational accounting refers to the international public accounting principles and methods to deal with and report to their own economic business, It is essentially IAS internationalization. A country in their own national interests, must geographical distinction, international-some developed countries accounting standards, according to the actual situation, in accordance with international norms and some of the experiences of advanced countries, the development of standardized accounting system and criteria also means the realization of international accounting.1 A Chinese international accounting of the status quo, international accounting of a very important aspect of international accounting standards. Currently the worlds major stock exchanges, with more and more foreign companies listed on the market. A typical example is the German Daimler-Benz to list in the United States, according to German accounting standards, the B company is profitable, But according to U.S. accounting standards, he has become a loss making companies. To this end the United States, Japan, Europe and Southeast Asian countries are seriously considering the international accounting standards to the issue. Due to historical reasons, Chinas accounting standards with international standards, there is quite a big gap. These differences were mainly reflected in the IAS quantity. At present, the International Accounting Standards, has developed 41 specific accounting standards, IAS has a fairly comprehensive. American Accounting Standards has formulated more than 100. My only several ten. In comparison, China has many other aspects to improve. Second performance in the accounting function. As a language of business, and accounting standards should be the function of investors to read the financial statements, understand the financial situation of enterprises and economic effects. However, as Chinas securities markets are underdeveloped, listed companies face narrow, resulting in the implementation of IAS by the restrictions, as a merger, the financial instruments, such as bad debt have prepared specific criteria and the scope of their application. China in the IAS building has been made more progress since 1992. has successively promulgated the revised enterprise accounting system Accounting Standards for Business Enterprises and 10 several concrete under IAS accounting standards, policies and accounting confirmed, measurement standards with the international norms of the core provisions of the guidelines have basically the same. Such as international accounting standards require closing stock, in accordance with the net are rendered, Chinas enterprise accounting system will also require the enterprises to the end of inventory at cost and net realizable value rendered. 2 China International Accounting Standards, the process of Chinas accounting with the deepening of economic restructuring. like China, like other things in a great change in the past 20 years, accounting systems and accounting standards building has gone through three phases. The first stage : from the 20th century, the 1980s and early 1990s, the two and two systems. 10 before the change is the reform of the accounting system and IAS the theory of building and local development stage. 2nd stage : from 1992 to 1997, five years for the Chinese accounting system conversion phase. The change here is from the planned economy stage of the accounting model to a market economy accounting model. The fundamental is to establish a balance of all interests and accounting elements, which is not planned economy, and the market economy endemic. The third stage : from 1997, the first concrete implementation of accounting standards now and after 10 years. This is the Chinese accounting standards to the construction and development stage. From 1993 to 1996, we drafted a more than 20 specific accounting standards for comments and draft At that time, no reason why all the official promulgation and implementation of the reasons is : accounting reform in light of the economic environment, the external market environment was not such a big demand, taking into account the socio-economic reality of the system and the market economy environment, not suitable for supporting such an IAS system. So, in 1997, only according to the market demand release of the first specific criteria, an enterprise accounting principles and methods related to the easy-disclosure . IAS system will be further improved. Along with economic development, increasing demand for accounting updates and increased IAS system will r