摘要
随着中国市场的开放和国际化程度的不断提高，国际会计准则在中国本土企业中的应用越来越受到关注。本文从国际会计准则的概念和中国本土企业采用国际会计准则的现状入手，分析了具体实施过程中的问题，包括国际会计准则与中国会计准则的差异和会计人员对国际会计准则的理解和应用不足等。同时，分析了国际会计准则应用对企业财务报告的影响，探讨了如何提高国际会计准则在中国本土企业中的应用效果的方法，包括加强宣传力度、强化培训和教育、完善国际会计准则、推动中国本土企业创新并与国际接轨、加强财务报告信息披露监管等。
[关键词] 国际会计准则 企业 应用
Abstract
With the opening up of the Chinese market and the continuous improvement of internationalization, the application of international accounting standards in local Chinese enterprises is receiving increasing attention. This article starts with the concept of international accounting standards and the current situation of Chinese local enterprises adopting international accounting standards, and analyzes the problems in the specific implementation process, including the differences between international accounting standards and Chinese accounting standards, as well as the insufficient understanding and application of international accounting standards by accounting personnel. At the same time, the impact of the application of international accounting standards on corporate financial reporting was analyzed, and methods to improve the effectiveness of the application of international accounting standards in Chinese local enterprises were explored, including strengthening publicity, training and education, improving international accounting standards, promoting innovation and international integration of Chinese local enterprises, and strengthening supervision of financial report information disclosure.
Key words: International Accounting Standards Enterprise Application
目 录
摘要 I
Abstract II
引言 1
一、国际会计准则的相关概念 1
（一）国际会计准则的概念和特点介绍 1
（二）中国本土企业采用国际会计准则的现状分析 1
二、国际会计准则在中国本土企业中的应用问题 1
（一）具体实施过程中的问题 1
1、国际会计准则与中国会计准则的差异 1
2、会计人员对国际会计准则的理解和应用不足 2
（二）国际会计准则应用对企业财务报告的影响 2
三、提高国际会计准则的应用效果的方法 2
（一）认识到会计制度改革的重要性 2
（二）加强国际会计准则与企业实际情况的结合 3
（三）对于财务报告的信息披露应加强监管 3
结论 3
参考文献 4
致谢 4
随着中国市场的开放和国际化程度的不断提高，国际会计准则在中国本土企业中的应用越来越受到关注。本文从国际会计准则的概念和中国本土企业采用国际会计准则的现状入手，分析了具体实施过程中的问题，包括国际会计准则与中国会计准则的差异和会计人员对国际会计准则的理解和应用不足等。同时，分析了国际会计准则应用对企业财务报告的影响，探讨了如何提高国际会计准则在中国本土企业中的应用效果的方法，包括加强宣传力度、强化培训和教育、完善国际会计准则、推动中国本土企业创新并与国际接轨、加强财务报告信息披露监管等。
[关键词] 国际会计准则 企业 应用
Abstract
With the opening up of the Chinese market and the continuous improvement of internationalization, the application of international accounting standards in local Chinese enterprises is receiving increasing attention. This article starts with the concept of international accounting standards and the current situation of Chinese local enterprises adopting international accounting standards, and analyzes the problems in the specific implementation process, including the differences between international accounting standards and Chinese accounting standards, as well as the insufficient understanding and application of international accounting standards by accounting personnel. At the same time, the impact of the application of international accounting standards on corporate financial reporting was analyzed, and methods to improve the effectiveness of the application of international accounting standards in Chinese local enterprises were explored, including strengthening publicity, training and education, improving international accounting standards, promoting innovation and international integration of Chinese local enterprises, and strengthening supervision of financial report information disclosure.
Key words: International Accounting Standards Enterprise Application
目 录
摘要 I
Abstract II
引言 1
一、国际会计准则的相关概念 1
（一）国际会计准则的概念和特点介绍 1
（二）中国本土企业采用国际会计准则的现状分析 1
二、国际会计准则在中国本土企业中的应用问题 1
（一）具体实施过程中的问题 1
1、国际会计准则与中国会计准则的差异 1
2、会计人员对国际会计准则的理解和应用不足 2
（二）国际会计准则应用对企业财务报告的影响 2
三、提高国际会计准则的应用效果的方法 2
（一）认识到会计制度改革的重要性 2
（二）加强国际会计准则与企业实际情况的结合 3
（三）对于财务报告的信息披露应加强监管 3
结论 3
参考文献 4
致谢 4
