摘要
会计准则作为国家统一会计制度的重要组成部分,是国际国内资本市场通用的商业规则和技术语言。不同的历史、社会、政治背景导致各国在会计准则制定中存在差异性。相较于俄罗斯、日本较为成熟的会计准则体系,我国现有会计准则还存在着一定的差距。本文通过对比分析俄日中三国在准则制定机构、发展历程、环境体系等方面存在的差异,同时借鉴俄罗斯、日本先进的准则制定模式和经验,分析得出现阶段我国迫切需要健全法律法规,提升会计从业人员的专业水平,推动会计标准化,扩大准则适用范围,加强准则制定过程中的管理与监督,以促进我国会计准则更好更快地发展。
As an important part of the national unified accounting system,accounting standards are the common business rules and technical language in the international and domestic capital markets.Different historical,social and political backgrounds lead to differences in the formulation of accounting standards in various countries.Compared with the mature accounting standard system of Russia and Japan,there is still a certain gap in China's existing accounting standards.By studying and comparing the differences between Russia,Japan and China in terms of standard-setting institutions,development history,and environmental systems,and drawing on advanced standard-setting models and experiences from Russia and Japan,this paper get the conclusion that at this stage,there is an urgent need to improve laws and regulations,improve the professional level of accounting personnel,promote the accounting standardization,popularization,expand the scope of the standard specification,strengthen the management and supervision in the process of standard formulation,so as to promote better and faster development of China's accounting standards.
作者
刘利
杨雨露
LIU li;YANG Yu-lu(Business School of Southwest Minzu University,Chengdu 610041;Business School of Yunnan University of Finance and Economics,Kunming 650221)
出处
《财务与金融》
2022年第2期24-28,共5页
Accounting and Finance
关键词
俄罗斯
日本
中国
会计准则比较
启示
Russia
Japan
China
Accounting Standards Comparison
Enlightenment
