Research On The International Convergence Of Enterprise Accounting Standards

Along with rapid development of economic globalization and especially the growth of international capital markets, international convergence of accounting standards is already an irresistible general trend, international convergence of accounting standards have already become common concern of theories boundary and actual situation boundary of focus. Refer to the existed research, comprehensive analysis international convergence of accounting standards from the angle of theories.China's new accounting standards promulgated, comprehensive analyzed the international and domestic situation, as far as possible refer to the international practice, put forward four principles of international accounting standards convergence, namely: Convergence is progress, is the direction of convergence;Convergence is not equivalent to the same; Convergence is a Process of convergence;Convergence is a kind of interaction. The four basic idea is the basic concepts and guiding ideology of China's accounting standards and the international convergence , is the foundation and platform of china involving in the accounting international exchange and cooperation. Open up channels of equality and dialogue and exchange of consultation between China's accounting standards-setting bodies and relevant international organizations.This article discussed from the four levels of China's international convergence, first of all, is basic research, international convergence of accounting standards set out the background and the inevitability of the convergence of accounting standards and the concept of performance on. Make clear the meaning of international convergence, and views and attitudes to international convergence. Secondly, is applicated research, specifically introduce convergence of accounting standards and existing differences, the differences between the china's accounting standards and the international accounting standards . Third, extend the study to introduce international accounting standards convergence effect, which is the equivalent of accounting standards. Fourth is the outlook studies, introduce the treatment about remaining differences, and the principles and strategies in the process of international convergence. In this paper, mainly used the methods of empirical study and comparative study ,to try systematicly comparison and analysis of the degree of convergence between the China's accounting standards and international financial reporting standards, and introduce treatment of differences, the effects of convergence. On this basis, put forward the positions and overall strategy of china's accounting standards International convergence .