《关于我国会计法规体系建设问题 会计毕业论文》由会员分享，可在线阅读，更多相关《关于我国会计法规体系建设问题 会计毕业论文（20页珍藏版）》请在金锄头文库上搜索。
1、自学考试本科毕业生 毕毕业业论论文文题目：关于我国会计法规体系建设问题姓 名： 准考证号： 专 业： 会 计 联系电话： 中南财经政法大学本科毕业论文1毕业论文原创性声明毕业论文原创性声明本人郑重声明：所呈交毕业论文，是本人在指导教师的指导下，独立进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不包含任何其他人或集体已经发表或撰写过的作品成果。对本文的研究做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。论文作者签名： 年 月 日中南财经政法大学本科毕业论文2中中 文文 摘摘 要要我国完会计规范体系包括会计法规规范，会计制度规范和会计职业
2、道德规范。会计法规规范包括会计法 ，其他相关的法律以及国务院等制定颁布的有关法规规范。虽然涉及会计的法律法规有很多部，但仍有一些法律盲区，都存在性质界定难，操作性差的问题，尤其是会计民事法律制度仍不健全。所以，我们要建立一套科学的民事会计法律责任制度：并拓展各种会计法规的惩罚范围，将影响会计信息生成的各类人员都追究责任。会计制度规范是由财政部，地方政府以及企业内部制定的有关会计制度，本文着重讨论财政部制定得企业会计制度和会计准则，目前我国实行两者并行的制度，将二者就制定成本，制定效果等进行分析，得出二者一体化的结论，以适应我国国情和会计国际协调的双重要求。对会计标准的制定机构，本文也做了一些探
3、讨，从理论上分析，会计标准的制定机构应该为民间会计职业团体，但鉴于我国会计职业团体的权威性和影响力较差，民间会计职业团体应在有较大发展时成为制定主体。对会计标准的制定程序，在分析目前我国会计准则制定程序与美国会计准则制定程序的差距基础上，力求能突出会计标准制定过程的公允性。会计职业道德规范其内容和方式都有其独特性的一面。本文对我国会计职业道德建设的现状进行分析的基础上，设计了我国会计职业道德准则，提出了不断改进会计职业道德建设的必要性。会计规范体系是一个发展开放的体系，必将随着社会环境的变化而发展。但作为一个整体，其内容和制定过程都应该有科学理论的指导，并力求将会计规范制定得具有前瞻性效果，使
4、得会计规范体系中各个部分有机结合起来，各组元素相辅相成，互相补充，发挥其整体性结果。关键词：会计规范，会计规范体系，会计标准关键词：会计规范，会计规范体系，会计标准中南财经政法大学本科毕业论文3AbstractThe accounting criterion system of China is composed of the accounting criteria of law and rule. the accounting criteria of institution and the accounting criteria of occupational morality. The a
5、ccounting criteria of law and rule include the Act of Accounting. other relating laws and the law that established by the State Department. There are still some empty in the accounting although many law and rule are related to the accounting. The difficulty of confirming the property of the affair a
6、nd operation is still a serious problem. The accounting institution of civil law is another problem. We should set out a series of civil law institution of accounting liability. The punish scope should be expand and all the people that affect the distorted accounting information should burden the li
7、ability. The accounting criteria of institution are established by the Ministry of Finance, the local government or the enterprise. In this article, the author put the focus on the accounting institution and accounting rule that are established by the Ministry of Finance. In the current, there are t
8、wo sets of institutions and rules, which are conflict in some aspect. Two sets of institutions and laws should be consolidated to match the requirement of the situation of our country and the international collaborate. This article also gives some advice on the organizations that establish the accou
9、nting criteria. In theory, the organizations that establish the accounting criteria should be the civil accounting organization. Because of the authority and the influence, only the civil accounting organization has developed to a higher grade can they act as the principal one. Based on the amylase
10、of the distance of establishing procedure between China and American, we can draw that the fairness of the establishing procedure should be emphasized. The accounting criteria of occupational morality have some particularity in the content and the form. Having analyzed the current situation of occup
11、ational morality of accounting in China, the author designed the accounting rule of occupational morality and show that it is necessary for us to improve the construction of occupational morality of accounting. The accounting criteria system is an open and developing system which will be 中南财经政法大学本科毕
12、业论文4amended with the change of the social environment. If we see the whole of the system. we can see that there should be some rational theories in establishing the criteria. Only in this way, can we design some criteria that are forth-seeing. all the parts of which can be integrated tightly. all th
13、e element of which can supply each other.Key word: accounting criteria, accounting criteria system, accounting standard 中南财经政法大学本科毕业论文5目目 录录中文摘要.2英文摘要.31. 中国会计法规体系的框架结构.61.会计法规体系的含义.62.会计法规体系的构成.6二会计法、会计准则与会计制度的关系.81.会计法、会计准则与会计制度的概念.82.会计法、会计准则与会计制度的区别和联系.8三中外会计准则模式比较.91.影响会计准则的环境因素.102.我国新会计准则与国际会计准则的差异分析.103.差异的环境因素分析.11四. 国际会计准则的发展趋势.
