The Comparative Study Of Chinese Accounting Standards And International Accounting Standards

The convergence of accounting standards has fallen in the international accountintg profession's concern and has caused more discussion. How to achieve the target that our country accounting standards together with international accounting standards as far as possibly is the problem that our country accountancy circle has to be faced. To our country the first step should be to analyse the difference and the reasons between the domestic accounting standards and the international accounting standards, which is the most important work of the foundation.In this paper, the basic strctuer is as follows: First, it introcuces the development of our accounting standards and the international accounting standards. Second, it compares the two standards on the base of the strcture, the conceptual framword and the accounting rules, with particular emphasis on differences and discusses the differences in detail. Last, I present my suggestions on building our high-quality accounting standards. Limited to the space, the thesis do no deep study on the standards that have small or no differences to IASs.There are six parts in the thesis:Part 1 Introduction. This part presents my consideration of the topic selection and theory signification and the structure of this thesis, which provides the overall train of thought.Part 2 The concept and essential of accounting standards. This part briefly presentates the nature,formulating theories of accounting standards and the definitions some country used and presents the concept which is used to define the concept of the releveant accounting standards in this paper.Part 3 Introduce the historical development of IASs and CASs. This part presents the developing course of our accounting standards and IASs and the main content of the two sets of accounting standards.Part 4 Overall comparisons between IASs and CASs. This part comparises the system difference and the difference of the conceptual framework , which includes the underlying assumptions, accounting elements , the goal of financial statements and quality characteristics.Part 5 Detailed comparisons between IASs and CASs. First, comparises CASs and IASs in all in tabular form, then comparises the standards that have big differences between the two sets accounting standards in details. The comparisons in the last part is in "line" , and then in this part the comparisons is in "face" and especially the three specific standards is in "points" .We can have a complete understanding of the differences between the two standards.Part 6 This part explores the instinct reasons of the differences between IASs and CASs and presents some suggestions on making our high-quality accounting standards and on the international harmonization of CASs and IASs. This part analyses the deep-seated reasons with the theory of accounting environment. Considering the differences and IASs s reasonable points, I present my proposals for the coming construction of our accounting standards to do good job to our market economy.There are two main purpose of this study: First, through the writing I can understand the differences between the two standards, to improve my knowledge, broaden my horizons and help me in coming work and study. Second, we make useful exploration for international coordination.The innovation of this paper is that the comparisons between CASs and IASs is systematic and especially focuses on key points rather than in generalities, and the research on how to deal with have certain value. The shortfall lies: the paper does not conduct any further analyze the standards that have less difference or the same as the IASs.