审时度势把握机遇完善中国会计准则体系.ppt

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1、FrameworkandImplementationofChineseAccountingStandardsSystemforBusinessEnterprisesLiHongxiaAccountingRegulatoryDepartmentMinistryofFinance,P.R.ChinaMay22,20061MainContentsTheFrameworkofChineseAccountingStandardsforBusinessEnterprises(CASs)TheCharacteristicsof

2、ChineseAccountingStandardsforBusinessEnterprises(CASs)ExperienceGainedfromtheDevelopmentofCASsImplementationofCASs2BackgroundOn15Feb,2006,ChineseMoFreleased1BasicStandardand38specificstandards,effectiveonJan.1,2007firstinlistedcompaniesandextendedtolargeandme

3、dium-sizedenterprisesgradually3BackgroundMarkstheofficialestablishmentofChineseAccountingStandardsSystemforBusinessEnterprisesSuitsthedevelopmentprocessofmarketeconomyofChinaAchievesconvergencewithIFRSsintermsofprinciplesonaccountingrecognition,measurementand

4、reportingPrescribesspecialprovisionsfortransactionsgivendomesticsituations,eg.,relatedpartydisclosures----ResultofexperiencessummarizedfromChineseeconomicandaccountingreformandcooperationbetweenCMoFandIASB4BackgroundStandardizebusinessbehaviorsEnhancethequali

5、tyofaccountinginformationReducecostofraisingcapitalImprovecorporategovernancestructureFacilitatebusinessenterprisestoimplement“comingin”and“goingout”strategy5I.FrameworkandCharacteristicsandChineseAccountingStandardsforBusinessEnterprises(CASs)6TheFrameworkof

6、ChineseAccountingStandardsSystem(1)TheChineseAccountingStandardsSystemforBusinessEnterprisesConsistsof1BasicStandardand38specificstandardswhicharedividedintotwolevels:Firstlevel:theBasicStandardSecondlevel:specificstandards7TheFrameworkofChineseAccountingSt

7、andardsSystem(2)TheFrameworkofChineseAccountingStandardsSystemBasicStandardObjectivesoffinancialreportingUnderlyingassumptionsofaccountingCharacteristicsofaccountinginformationRecognition&measurementprinciplesofaccountingelementsSpecificstandardsAccountingsta

8、ndardsforgeneralbusinessesAccountingstandardsforspecificbusinessesinspecialindustriesReportingstandardsFirstLevelSecondLevel8TheFrameworkofChineseAccountingStandardsSystem(3)BasicStandar