湘潭大学硕士学位论文国际财务报告准则制定和应用中的利益问题研究姓名：杨敏申请学位级别：硕士专业：会计学指导教师：周密20060501摘要随着全球资本市场的不断发展，世界经济一体化趋势的不断加强，推进会计的国际化发展已成为共识。
国际会计准则理事会经过不断的发展，逐步确立了其在会计国际化进程中的主导地位，其所颁布的国际财务报告准则扮演了国际基准会计准则的角色，成为世界各国会计准则制定机构参考的模板。
会计准则作为一种社会制度，本身具有界定当事人权利、义务的功能，能够产生一定的经济影响，即会计准则具有经济后果，不同的会计准则意味着不同的利益分配格局。
对于国际财务报告准则来说，它所影响的是世界范围内经济资源的配置，从而直接导致国际间社会财富的转移。
因此国际财务报告准则的制定和应用不仅仅是纯粹的会计技术问题，更重要的是一个国家利益的选择与权衡问题。
欧盟、美国等发达国家一方面对国际财务报告准则的制定权展开激烈的争夺，另一方面在国际财务报告准则的采纳上持谨慎态度，无不是从最大化本国利益的角度出发的。
入世后的中国正面临着全球经济一体化浪潮的冲击，会计国际化是我国会计发展的必然选择。
然而我国作为一个发展中国家，经济环境与国际财务报告准则所依据的发达国家的经济背景存在着较大的差异。
如何在各国进行经济政治较量的环境中推进我国会计的国际发展，维护我国的利益，将是摆在我们面前的一大难题。
文章从会计准则的经济后果出发，探讨了国际财务报告准则制定和应用中的国家利益问题，从利益博弈的角度分析了西方主要发达国家在会计国际发展过程中的会计行为，针对我国的具体情况，对我国会计准则国际化进程中的利益维护提出了自己的设想。
关键字：国际财务报告准则；经济后果；国家利益；利益维护ABSTRACTWith the constant development of the global capital market and the constant enhancement of the economic integration trend of the world, it has already become the common understanding to advance the development of the accounting internationalization. Through the constant development, International Accounting Standard Committee establishes it’s leading status progressively. The International Financial Reporting Standards (IFRS) issued by it has acted as the international basis accounting standard, and has become the template for other country to make. The accounting standard, as a kind of social system, can defines party's rights and obligation, can produces economy influence. That is to say, it has economic consequence, different accounting standards mean different pattern of distribution of benefit. For the IFRS, it influences the disposition of economic resource in the whole world, and causes international transformation of social wealth directly. So the formulation and the application of the IFRS is not merely a technological question, the more important is the choice and weigh of the national benefit.On one hand, the developed countries such as European Union, U.S.A.,etc. competed fiercely for the formulation right of the IFRS; on the other hand they hold the prudent attitude in the adopting of it. It is proceed from the angle of maximize their national benefits. After entering the WTO, China is facing the impact of the global economic integration tide and the accounting internationalization is our country’s inevitable choice of development. But as a developing country, economic environment of our country is very different from the economic background that the IFRS is based on. How to carry on the international development of our country’s accounting and safeguard the benefit of our country will be a great difficult problem in front of us.From economic consequence of the accounting standard, the article discusses the national benefit question of probing into the IFRS while formulating and applicating, and analyzes the western main developed countries’ accounting behavior. Based on practical conditions of our country, the article put forward my own imagination to safeguard our country’s benefits in the process of accounting internationalization.Keyword：International Financial Reporting Standards; Economic Consequence; National benefit; Safeguard the benefit第一章引言1.1 研究背景及选题意义1.1.1 研究背景随着海外投资规模的不断扩大和跨国公司的不断发展，世界经济一体化和资本市场全球化的趋势不断加强，各国经济必须融入国际经济潮流中才能谋求自身较高水准的发展，任何一个国家或地区发生经济动荡都会影响到世界上的其他国家或地区。
