浅谈我国会计准则与国际会计准则的比较

随着我国市场经济体制日益完善，会计作为一种通用的商业语言，必须与国际接轨才能适应并促进经济的发展。从关联方关系及交易的披露、资产减值、债务重组、政府补助的会计处理以及会计政策、会计估计变更和会计差错更正五个方面对我国会计准则与国际会计准则具体内容比较。进而深入分析差异原因，分析如何面对我国会计准则的国际化。

The Comparison of the Chinese and the International Accounting Standards

With the daily perfection of the Chinese market economy system, as a universal commercial language, accounting must be in line with international standards in order to adapt itself to and promote the economic development. It is necessary, to compare the Chinese and the international accounting standards from the following six aspects： the disclosure of transaction, assets impairment, debt reconstructing, accounting treatment and accounting policy of the government subsides, accounting estimation changes and accounting error correction. We should thoroughly analyze the differences and promote the internationalization of Chinese accounting standards.