我国会计规范体系构建的探究第8稿王新杰

/1摘要本文致力于找出我国会计规范体系中存在的缺陷和解决办法。采用分析事实案例，从会计规范体系结构，会计规范体系标准，会计规范体系执行方式等方面对比中国与国际的差异。对比结果显示我国在对会计规范体系的制定，执行方面都存在着问题，针对这些问题，在充分考虑到中国这样一个发展中的、又处于转型经济时期的国家所面临的特殊会计问题情况，提出了针对性的解决办法。首先明确对待会计规范体系问题的态度，确定处理这些问题的方式，从细节的内在原因着手，在考虑各方面互相牵涉的客观因素下制定出合理有效的解决办法；并且从会计规范体系环境着手，试图从根本上改变会计规范体系的现状。最终，本文得出了我国会计规范体系中存在问题是必然的，抓住机会与国际会计规范体系趋同是当务之急，客观环境对会计工作人员的主观影响对会计规范体的制定的反作用不可忽视的结论。关键字：会计规范体系，会计制度，国际会计规范体系ThispassageinordertofindouttheproblemsofChina’sAccountingstandardsystemandthewaystosolvethem.wewillcitesomepubliccases,andanalysisthedifferentwithInternationalaccountingstandardsystematstandard,enforceandsoon.Theresultshowthattherearemanydefectives,facethesedefectives,wehaveconsideredChinaisanantidevelopingcountryaccompanyeconomictransition.Andthenweputsomespecialwaystosolvethem.Atfirst,weshouldfacethemrational,makethestyleofthewayssolvetheseproblems,beginningfromthedetails,rootcauses.Thenanalysistheenvironmentofaccountingstandardsystem,trytosolveallproblems.Finally,wegottheconcludedthatit’sinevitableappeartheseproblemsinChina’sAccountingstandardsystem,wemustgraspthechancesimilarInternationalaccountingstandardsystemintime,andweshouldn’tignorethereflectofobjectiveenvironment.Keyword:Theaccountingstandardsystem,Accountingsystem,Theinternationalaccountingstandardsystem/2目录引言..........................................................................................................................11研究意义及现状...............................................................................................11.1研究意义................................................................................................11.1.1会计工作的重要性.....................................................................11.1.2会计规范体系的作用.................................................................11.2我国会计规范体系的现状....................................................................21.2.1结构与关系.................................................................................21.2.2会计法律现状.............................................................................31.2.3会计行政法规现状.....................................................................32我国会计规范体系与国际相比较...................................................................32.1会计规范体系的目标差异....................................................................32.2会计规范体系的编写差异....................................................................42.3会计标准的差异....................................................................................42.4对具体事务处理的差异........................................................................53我国会计规范体系存在的问题.......................................................................63.1会计规范体系结构................................................................................73.1.1会计制度缺乏完整性和系统性.................................................73.1.2结构需优化.................................................................................73.1.3法律责任类型缺陷.....................................................................83.2会计法规方面........................................................................................83.2.1会计法实施效果不理想.............................................................83.2.2立法前瞻性差.............................................................................93.2.3法规之间协调性差.....................................................................93.2.3会计法规缺乏合理的赔偿机制...............................................103.3.3社会氛围方面...........................................................................104会计规范体系完善方法.................................................................................114.1对会计规范体系中存在问题的态度..................................................11/34.1.1尊种客观实际，逐步完善.......................................................114.1.2预防为主，惩罚为辅...............................................................114.1.3理性看待与国际间的差异.......................................................124.2会计规范体系之间的协调..................................................................124.2.1制度与制度之间的协调...........................................................134.2.2准则与准则之间的协调...........................................................134.2.3制度与准则之间的协调...........................................................134.3完善处罚措施......................................................................................144.3.1责任归咎...................................................................................144.3.2处罚力度...................................................................................144.4会计人员的素质提高..........................................................................155结论..................................................................................................................15参考文献................................................................................................................16致谢........................................................................................................................18/1引言随着会计工作在当今的经济社会中扮演着越来越重要的地位，会计工作越来越复杂化，专业化，能否有一套合理有效地会计规范体系是至关重要的。本文将对我快会计规范体系的现状进行分析，与国际上的会计规范体系相比