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21世纪“换代Ⅱ型”新概念教材高等院校本科会计学专业教材新系普通高等教育“十一五”国家级规划教材普通高等教育精品教材《国际会计》教师手册常勋常亮编著前言本手册阐述了《国际会计》中各章的“教学目的与要求”、“教学要点、重点与难点”及“解题指引”，供任课教师组织教学时参考。之所以撰写“解题指引”而不是“习题解答”，是鉴于教材中各章的讨论题和练习题中大都留有供学生独立思考的空间，不强求有“标准”答案。教师也可以根据自己的理解，发挥自己的观点，指导学生。当然，对于演算性的练习题，“解题指引”也就是“习题解答”了。因教材中已列有各章的主要参考文献，教师可从中进行选择，要求学生阅读，本手册不再列示。手册中的疏漏、不当乃至错误之处，请不吝批评、指正。常勋常亮2009年6月目录第1章国际会计的形成与发展·································································1教学目的与要求······················································································1教学要点、重点与难点·············································································1解题指引·······························································································4第2章会计模式通论·············································································8教学目的与要求······················································································8教学要点、重点与难点·············································································8解题指引·····························································································10第3章比较会计模式（上）··································································17教学目的与要求····················································································17教学要点、重点与难点···········································································17解题指引·····························································································25第4章比较会计模式（下）··································································30教学目的与要求····················································································30教学要点、重点与难点···········································································31解题指引·····························································································38第5章国际会计协调化········································································42教学目的与要求····················································································42教学要点、重点与难点···········································································43解题指引·····························································································47第6章国际会计准则委员会与国际会计准则············································52教学目的与要求····················································································52教学要点、重点与难点···········································································53解题指引·····························································································61第7章金融工具会计···········································································65教学目的与要求····················································································65教学要点、重点与难点···········································································66解题指引·····························································································74-2-第8章会计惯例的国际比较··································································82教学目的与要求····················································································82教学要点、重点与难点···········································································82解题指引·····························································································83第9章国际财务报表···········································································87教学目的与要求····················································································87教学要点、重点与难点···········································································87解题指引·····························································································92第10章国际税务···············································································97教学目的与要求····················································································97教学要点、重点与难点···········································································97解题指引····························································································100第1章国际会计的形成与发展■教学目的与要求一、教学目的通过本章的教学，使学生能较全面和系统地了解国际会计形成和发展为一门独立的会计学科的过程，包括会计的国际化和会计职业界的国际化过程。在此基础上，进一步探讨国际会计的定义，充分理解这些定义正反映了学者们在国际会计的不同发展阶段的不同观点。二、学习要求1．比较深入地理解市场的国际化（特别是货币市场和资本市场的国际化）对国际会计发展的影响。2．充分理解跨国公司的兴起和壮大对推动会计国际化的双面影响。3．了解会计世袭遗产的国际性。4．了解特定会计方法的国际性。5．从国际融资、投资活动和跨国公司经营活动要求会计职业界提供国际性服务的角度，理解会计职业界国际化的进程。6．就国际会计学家在20世纪60年代至20世纪90年代对国际会计所下的定义，深刻理解对国际会计研究的三种观点：“世界会计”观点、“国别会计”观点、“跨国公司与国外子公司会计”观点。参照会计国际化的发展过程，恰当地评价这三种观点。■教学要点、重点与难点一、教学要点（一）怎样理解会计国际化1．会计国际化主要是指会计实务从一国的范围内跨越国界而走向国际，由此引-2-发的会计的国际协调化（国际会计协调化）问题。2．会计（确切地说是企业会计）跨越国界，其背景是企业的经营活动跨越国界。应该从这里切入，来研究会计国际化的推动力量。（二）市场国际化（特别是货币市场和资本市场的国际化），是会计国际化的最主要的推动力量1．市场的国际化开端于国际贸易。2．第二次世界大战以后，除了国际贸易外，国际投资与融资活动也迅速发展。随着国际资本流动而来的，是货币市场和资本市场的国际化。3．国际货币市场和资本市场对贷款人和筹资者提出的应提供在国际间可比且可靠的财务信息的要求，成为推动国际会计协调化的最主要的力量。（三）跨国公司的兴起和壮大对会计国际化的双面影响1．一方面，跨国公司基于其跨国经营和向国际筹资的需要，希望能通过国际会计协调化来缩小国别差异，以便进行全球性的经营管理。2．另一方面，跨国公司又十分重视利用各国现存的会计差异来谋取财务利益，成为研究国际会计的“国别会计观点”的支持者。可以说，各国会计模式和重要会计方法的比较研究，正是顺应跨国公司的需要和利益发展起来的。这也反映出跨国公司对会计国际化的双重态度。（四）会计世袭遗产的国际性1．会计世袭遗产的国际性是会计国际化的历史基础。2．会计从来就是随着商业活动的扩展而传播的。在中世纪，殖民帝国把它的会计传播到它的殖民地；西方会计在世界范围内的广