| 摘要:（摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 管帐信息是古代经济生涯中弗成或缺的主要经济信息之一。作为一种公共信息，管帐信息微不雅上关乎相干运用者决议计划的靠得住性，微观上触及社会稳固和国计平易近生。包管管帐信息的靠得住性、可比性、相干性、可懂得性和实时性，对于施展管帐信息的社会功效相当主要；另外一方面，为了包管管帐信息质量，管帐人员临盆和供给管帐信息的规矩必需是地下、实用、分歧的，而体系、周全、详细、易懂得、易操作地供给这些配合管帐信息的序言，是管帐轨制的内涵请求。开国以来，管帐轨制一向是标准管帐信息最主要的规矩，为中国的社会主义经济扶植做出了进献，但因为管帐轨制实际的全体性、体系性研究的严重缺乏，在必定水平上制约了管帐轨制实际的成长和实务的完美，乃至构成了一些隐约的熟悉。有鉴于此，笔者以标准研究和实证研究相联合的措施，在已有研究结果的基本上，比拟周全、体系、深刻地研究了管帐轨制的相干实际成绩。中国和俄罗斯都已经是高度集权的的国度，两国的经济体系体例都阅历了从筹划经济体系体例到市场经济体系体例改变的伟大变迁，而两国的管帐准则系统也在绝对较短时光内阅历了很年夜的调剂，制订并履行了与本国市场经济情况相顺应的管帐准则系统。但中俄两国的管帐成长过程、特色、程度都不尽雷同，与国际管帐准则趋同的水平还存在较多的纷歧致。本文对中俄管帐轨制的汗青沿革与特色停止比拟，俄语论文网站，参考IFAC就其成员国国度的管帐轨制与国际管帐轨制趋同成绩向其成员国发送的一份查询拜访问卷，剖析中俄两国管帐轨制的国际趋同成绩并停止比拟，从而提出对中国和俄罗斯管帐成长的启发性不雅点。管帐轨制的树立和成长与其存在的管帐情况亲密相干。中国与俄罗斯国情同是从筹划经济向市场经济转轨年夜国，两国在管帐情况、管帐演化过程上存在差别，但又有类似的地方，具有转型经济国度的显著特点。文章比拟两国在管帐改造的实行和成果、管帐准则的职责和目的、管帐准则系统的司法位置和管帐准则系统的国际趋同，愿望对中国和俄俄罗斯管帐轨制的完美具有必定的启发和自创意义。论文主体部门从以下几方面临中俄管帐协作关系的成长变更停止了较为周全深刻的商量。起首，对中俄管帐协作的情况、配景停止了剖析，然后，经由过程年夜量详实的数据材料阐述了中俄经贸协作的成长进程、现状、特色、缘由、存在的成绩和两边管帐协作的政策取向、根本计谋、将来成长远景等。并在此基本上，提出了中俄管帐协作中中国应当保持的最根本准绳及计谋思虑的偏向。本文的第一章中起首说明研究的配景、目标及意义，提出了本文的研究思绪、研究办法和立异偏向，并对本文所依附的实际基本停止了总结；第二章研究了俄罗斯的管帐轨制，包含俄罗斯管帐轨制的重要内容和特点，俄罗斯管帐准则，俄语论文，管帐轨制的改造，管帐司法和管帐监管；第三章研究了中国管帐轨制的特色，管帐形式和管帐司法，侧重商量了中国的管帐准则及其改造过程；第四章商量了中俄管帐轨制的比拟，重点从管帐轨制改造和准则趋同两个方面停止了深刻地商量；第五章重要总结了本文的研究结论和进一步的研究瞻望。本文有以下立异的地方：1、本文以中俄管帐协作为对象，初次较为周全、体系地研究了中俄双边的管帐轨制成绩，着重于两国管帐轨制的横向比较；2、依据两国政治经济情况的变更，静态地对待两国的管帐协作前提的变更，在分歧的成长阶段，采取更合适两国管帐制准则趋同的“两步走”成长计谋；3、研究提出了中俄管帐轨制协作应该走区域成长、梯级推动的思绪；4、提出中俄两国在管帐轨制改造和两国管帐准则的趋同方面要增强协作，要办事于两国经济，还应面向亚太市场。 Abstract: Accounting information is one of the ancient economic life indispensable main economic information. As a kind of public information, accounting information micro Ya relates to the dependability of relevant application resolution plan, micro touch the social stability and the country's livelihood. To ensure that the accounting information is reliable, than, coherence, can understand and real-time, display of accounting information on the social effect is mainly; on the other hand, in order to ensure the quality of accounting information, accounting personnel to birth and supply of accounting information rules must be underground, practical, differences, system, comprehensive, detailed, easy to understand, easy to operate supply preamble to the coordination of accounting information is the connotation of accounting system request. Since its founding, the accounting system is always the main rule of standard accounting information, for China's socialist economic construction to make contribution, but because of the serious lack of accounting system of all, system research, must level restricts the accounting system the actual into long and practice perfect and constitute some vaguely familiar. In view of this, the author combined with the method of normative research and empirical research phase, in, on the basis of the existing research results, comprehensive, system, deeply research accounting system of coherent actual achievement. China and Russia are already highly centralized state, the two economic systems have undergone from planning economic system to market economic system change of great change, and between these two systems of accounting principle also very big agent on a relatively short period of time experience, formulate and fulfill the and domestic market economy to adapt to the system of accounting standards. But China and Russia accounting growth process, characteristics, degree is endless and same, the level of convergence with international accounting principles are still more abhorrent. This paper on Sino Russian accounting system history evolution and characteristics to carry on the comparison, reference IFAC is the member of national accounting system and international accounting system convergence results to the members to send a query to visit questionnaire, analysis the achievements of international convergence of China and Russia accounting system and stop the match, thus put forward the Inspiration on the growth of China and Russia accounting indecent point. The accounting system of accounting and establish its existence is closely related to growth situation. The national conditions of China and Russia are from planning economy to market economy shunt country, the two countries in the accounting environment, accounting evolution process are different, but there are similar places, has the obvious characteristics of transition economies. The article compare the international convergence of bilateral in the implementation and results of the transformation of the accounting, the accounting principles of responsibilities and objectives, the accounting principle system of judicial position and system of accounting standards, the desire of China and the Russian accounting system, perfect has certain inspiration and reference. The main body of the Department from the following China Russia cooperation growth accounting change stopped more comprehensive profound discussion. Chapeau, the accounting coordination between China and Russia, with king was analyzed, and the then, through the data of a large number of full and accurate materials describes the policy orientation of Sino Russian economic and trade cooperation in the growth process, current status, characteristics, causes, the presence of scores and both sides of the accounting work, the fundamental strategy and prospects for future development and. And then basically, the Sino Russian cooperation in the China accounting bias should keep the fundamental principles and strategic thinking. The goal and significance of research background, the beginning of the first chapter of this article, this paper put forward the research ideas, research methods and innovation of this paper and the actual deviation, its basically stopped up; chapter second discusses the accounting system of Russia, including the important content and characteristics of Russian accounting system, the accounting of Russia in principle, the transformation of the accounting system, accounting supervision and judicial accounting; the third chapter discusses the characteristics of China accounting system, accounting and accounting form of justice, to discuss the process of accounting principles and focus on the transformation of China; the fourth chapter is the comparison of Sino Russian accounting system, focusing on the deep discussion from two aspects the accounting system reform and the principle of convergence; the fifth chapter summarizes the important research conclusions of this paper and further research prospect. This paper has the following innovation: 1, based on the Sino Russian Accounting Association as the object, first, a more comprehensive system of research of the Sino Russian bilateral accounting system focuses on the two results, comparison of the accounting system; 2, the two countries based on the political and economic situation changes, accounting for static cooperation conditions both change in the different growth stage, and take two more appropriate accounting principles of the convergence of the "two step" development strategy; 3, proposed the Sino Russian cooperation accounting system should take the regional growth, promote the cascade of thoughts; 4, put forward to enhance cooperation in Russia in two aspects of accounting system reform and two accounting standards the act on the economies of the two countries, but also for the Asia Pacific market. 目录: |
