摘 要

随着我国社会主义市场经济的不断发展，为了更好地适应经济全球化的发展，以更好的应对全球金融危机带来的问题，就需要我们不断深化我国会计制度的改革，使得我国与国际会计准则相接轨。不过，我国在制定会计准则方面缺少影响力。学习英美国家先进的会计制度可以大大的节约我国研究制定会计准则的成本，并且随着市场经济的飞速发展，新的事务也不断出现，这就需要我国的会计准则更加与时俱进。

美国为建立一套高质量的会计准则采取了一系列相应的举措。首先积极推进会计准则与国际会计准则的趋同，改进了会计准则的质量，并且重新提升概念框架的作用。例如，其制定的会计准则汇编改变了原有的准则制定文献来源于多个机构，形式多样的问题。我国的会计准则基本上参照国际报告准则制定的，在一定程度上体现了原则导向，美国受到安然事件的教训，提出了更高的准则要求，以目标作为准则制定的导向来确定具体的原则。

首先，本文简述了选题的背景及选题的意义，说明了比较中美会计准则比较研究的意义，然后紧接着提出了高质量会计准则的概念，并围绕高质量会计准则的概念展开了中美会计准则的比较研究。并在会计准则的基础上，对中美会计准则的制定机构，会计准则的制定基础，会计准则的制定程序和会计准则的制定博弈四个方面进行了对比。最后，联系中国的实际国情对我国会计准则的制定的完善进行了展望。

关键词 会计准则 ； 制定 ；完善

Abstract

As China's socialist market economy continues to develop, in order to better adapt to the development of economic globalization, in order to better cope with the problems caused by the global financial crisis, we need to continue to promote the reform of the accounting system, making China's accounting Standards and international accounting Standards of convergence. However, China's lack of influence in the development of accounting standards. Anglo-American countries learn advanced accounting system can greatly save the cost of research to develop accounting standards, and with the rapid development of market economy, the new transaction are also emerging, which requires our accounting standards more times.

First, the paper describes the background and significance of the topic of topics, illustrating the significance of Comparative Comparative Stu

dy of Chinese and American accounting standards, and then immediately put forward the concept of high-quality accounting standards, and about the concept of high-quality accounting standards launched Comparative Study of American accounting standards. On the basis of the relevant accounting standard-setting theory, four aspects of accounting standards setting body, based on the game program and were compared. Finally, combined with China's actual situation of our country to improve the development of accounting standards in the future.

Key words Accounting Standards ； Formulate ； Complete

目 录

1 导论

1.1研究背景与意义................................................................... ........................................6

1.1.1研究背景...............................................................................................................6

1.1.2研究意义...............................................................................................................6

1.2 高质量会计准则提出的背景及特征 .........................................................................7

1.3 研究方法......................................................................................................................7

2 美会计准则制定情况比较

2.1中美会计准则的制定机构的比较.................................................................................7

2.2中美国会计准则的制定基础的比较............................................................................8

2.3中美会计准则制定程序的比较...................................................................................9

2.4 中美国会计准则制定的博弈情况比较......................................................................13

3 中美会计准则出现差异的原因

3.1经济差异原因...............................................................................................................17

3.2企业产权差异原因.......................................................................................................17

3.3.政治差异原因...............................................................................................................18

3.4教育差异原因..............................................................................................................18

3.5文化差异原因...............................................................................................................20

4 中美会计准则制定情况比较启示

4.1中国会准的制定机构的现实选择及完善方向............................................................21

4.2我国会计准则制定基础的现实选择及完善方向.........................................................22

4.3我国会计准则制定程序等完善....................................................................................22

5 完善我国会计制度的主要对策

5.1、改进计量的内容和方法............................................................................................23

5.2、逐步扩大确认的范围................................................................................................23

5.3、改革会计报告的内容和格式...................................................................................24

5.4、加强对企业会计的审计和管理...............................................................................25