| The international convergence of the accounting standards is a heated issue in the accounting circles both at home and abroad in recent years. Along with the globalization of the capital market and the internationalization of the economic trade activity in faster pace, it is already the irresistible general trend, becoming a realistic problem that all countries can't get around. The promulgation of the new accounting standards in our country promotes the exchange, application, judgment and evaluation of the enterprise accounting information within the scope of the world, advancing the construction of the accounting standards in our country into the substantial and perfecting stage. It is perfectly right that there are many similarities in these new standards and the international standards. However, the differences do exist undoubtedly. How to deal with these differences and how to determine the strategies of the international convergence on the basis of the new accounting standards in future are the important problems for study and discussion over a long period of time in our country.The thesis consists of three parts. In part one (chapter two), the foundation theories of the international convergence of the accounting standards are analyzed, mainly elaborating the determination of the objectives of the financial reports, the standardization of the quality features of the accounting information, the classification of the key elements, the confirmation of the financial report forms, and the selection of calculating methods in our country. On the basis of the theories of the international convergence of the accounting standards, the second part (chapter three) compares the accounting standards in our country with the international standards, probing into the convergence and the differences of them. In part three (chapter four), the thesis focuses on discussing the possible problems that will emerge after the promulgation of the new accounting standards, such as the problems related to the new standards themselves, the operating situation and the implementation, and puts forwards the methods and strategies of converging the domestic and international standards based on the analysis and the prediction.The originality of the thesis can be viewed in different aspects. The thesis distinguishes the short-term from long-term differences in the domestic and the international accounting standards according to the factors that can influence the accounting standards, such as economic factors, legal factors, cultural factors and educational factors; It also analyzes more comprehensively the possible problems related to the new standards themselves, the operating situation and the implementation of these standards. Furthermore, the overall strategies of keeping the openness of new accounting standards, establishing their operating mechanism, building talented person database and constructing the efficient processing system of the accounting information are suggested originally in accordance with the related problems in the thesis. |
