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[摘要]在经济市场化和国际化的背景下，我国会计改革不断深化。从2007年1月开始实施的1项基本会计准则和38项具体会计准则，标志着我国市场经济发展已经和国际惯例接轨，新会计准则体系对我国加强会计管理起到了重要的推动作用。本论文撰写的目的就是探讨会计准则执行过程中面临的各种问题，并为我国企业会计准则执行方面提出解决措施。本文从会计准则研究背景及意义出发阐述了会计准则的研究理论，讨论了新准则在执行中存在制度变迁成本较大、可操作性不强，对会计人员的职业判断提出了更高的要求等问题。为了解决存在的问题，本文提出了应出台解释公告、提高会计人员专业素质、完善新会计准则的各项配套政策等措施，使新企业会计准则得以有针对性高效地实施。51186
[毕业论文关键词] 会计准则执行；存在问题；解决措施
Problems during the implementation of accounting standards in research
Abstract: In the market economy and international background, China's accounting reform continued to deepen. A basic accounting principles and 38 specific accounting standards from January 2007 began, marking the development of China's market economy and has international practice, the new accounting standards on China to strengthen the accounting management system has played an important role in promoting. Implementation of the present paper is to discuss the purpose of writing accounting standards, the problems facing the implementation of the Accounting Standards of proposed solutions. From the accounting standards set out the background and significance of the theory expounded accounting standards, discussed the new guidelines exist in the implementation of institutional changes in the cost of larger, operability is not strong and other issues, to the professional judgment of accountants put forward higher Claim. In order to solve the problems, this paper should be introduced to explain the announcement, improve the professional quality of accounting personnel, improve the new accounting standards for supporting policies, so that the new accounting standards effective implementation.
Key words: Accounting standards implementation Existing problem The measures
目 录
一、引言 1
（一）研究的目的和意义 1
（二）研究的方法 2
二、会计准则概论 2
（一）会计准则的概念和意义 2
（二）我国会计准则的发展 3
三、会计准则执行的概论 4
（一）会计准则执行的涵义界定 4
（二）会计准则执行的理论基础 5
四、会计准则执行的影响因素 6
（一）会计准则对会计准则执行的影响 6
（二）会计准则以外的因素对会计准则执行的影响 6
五、会计准则执行的国外经验 7
（一）美国会计准则执行的经验 7
（二）德国会计准则执行的经验 8
（三）日本会计准则执行的经验 9
六、企业在会计准则执行中存在的问题 10
（一）实施新企业会计准则的制度变迁成本较大