我國新準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則的差異依據(jù)會(huì)計(jì)理論現(xiàn)代化的規(guī)范性、科學(xué)性、法制性和國際性的要求，新準(zhǔn)則的內(nèi)容不是國際會(huì)計(jì)準(zhǔn)則的簡(jiǎn)單直譯，它的體系將涵蓋所有國際財(cái)務(wù)報(bào)告準(zhǔn)則的原則內(nèi)容，而且它將針對(duì)特殊類別交易（如同一控制下企業(yè)合并等）和特定類型行業(yè)（如石油和天然氣采掘業(yè)等）的會(huì)計(jì)核算提供具體的規(guī)定。但是，鑒于國內(nèi)的特定環(huán)境，本次趨同后兩套準(zhǔn)則之間仍然存在著一些的差異。在會(huì)計(jì)操作上兩套準(zhǔn)則實(shí)務(wù)處理完全不同、互不相關(guān)和部分處理不同，但相互有關(guān)連，即：實(shí)質(zhì)性差異和非實(shí)質(zhì)性差異。我國新準(zhǔn)則由1項(xiàng)基本準(zhǔn)則、38項(xiàng)具體準(zhǔn)則和相關(guān)應(yīng)用指南組成；國際會(huì)計(jì)準(zhǔn)則共有41項(xiàng)準(zhǔn)則，不存在基本準(zhǔn)則與具體準(zhǔn)則之分，這是兩者主觀認(rèn)識(shí)與指導(dǎo)思想的差異。兩個(gè)準(zhǔn)則中有25項(xiàng)準(zhǔn)則處理相同，2項(xiàng)存在有實(shí)質(zhì)性差異，11項(xiàng)有非實(shí)質(zhì)性差異。（一）實(shí)質(zhì)性差異1.關(guān)聯(lián)方披露：國際準(zhǔn)則認(rèn)為所有國有企業(yè)都是關(guān)聯(lián)方，它們之間發(fā)生的交易都是關(guān)聯(lián)方交易，都應(yīng)該充分披露。我國準(zhǔn)則認(rèn)為國有企業(yè)之間只存在投資控制關(guān)系時(shí)認(rèn)定為關(guān)聯(lián)方。2.資產(chǎn)減值轉(zhuǎn)回：國際準(zhǔn)則規(guī)定所有資產(chǎn)發(fā)生減值時(shí)都要提取減值準(zhǔn)備，減少當(dāng)期利潤或增加當(dāng)期損失，當(dāng)資產(chǎn)價(jià)值恢復(fù)時(shí)要轉(zhuǎn)回增加當(dāng)期利潤或減少當(dāng)期損失。我國準(zhǔn)則規(guī)定固定資產(chǎn)、無形資產(chǎn)、長(zhǎng)期股權(quán)投資等長(zhǎng)期資產(chǎn)一旦發(fā)生減值，視同永久減值，不得轉(zhuǎn)回。（二）非實(shí)質(zhì)性差異1.公允價(jià)值：國際準(zhǔn)則推崇公允價(jià)值，我國準(zhǔn)則認(rèn)同，但認(rèn)為存在有局限性：（1）公允價(jià)值變動(dòng)需計(jì)入損益，該損益并不產(chǎn)生現(xiàn)金流入，卻會(huì)產(chǎn)生稅收、稅后收益分配等現(xiàn)金流出，對(duì)企業(yè)現(xiàn)金運(yùn)轉(zhuǎn)不利；（2）沒有活躍市場(chǎng)時(shí)，主觀隨意性很大。2.企業(yè)合并：對(duì)于非同一控制下的合并，雙方自愿交易（購買法），購買方支付對(duì)價(jià)超過被購買方可變現(xiàn)資產(chǎn)公允價(jià)值部分作為商譽(yù)，該處理準(zhǔn)則與我國準(zhǔn)則一致；同一控制下的合并，國際準(zhǔn)則沒有單獨(dú)規(guī)定，我國準(zhǔn)則將其視為資產(chǎn)負(fù)債表重新組合，以證券價(jià)值為基礎(chǔ)，不涉及公允價(jià)值，支付的對(duì)價(jià)與證券價(jià)值的差額不調(diào)整所有者權(quán)益，不形成商譽(yù)。3.生物資產(chǎn)、投資性房地產(chǎn)：國際準(zhǔn)則注重采用公允價(jià)值，我國準(zhǔn)則采用歷史成本。4.保險(xiǎn)、石油天然氣、金融等特定類型行業(yè)：國際準(zhǔn)則比較復(fù)雜，我國準(zhǔn)則詳細(xì)規(guī)定，操作性更強(qiáng)。5.國際準(zhǔn)則有規(guī)定我國沒有（通貨膨脹、持有待售的非流動(dòng)資產(chǎn)的中止經(jīng)營）：國際準(zhǔn)則對(duì)于兩者都有規(guī)定，我國沒有相應(yīng)準(zhǔn)則。對(duì)持有待售的非流動(dòng)資產(chǎn)的中止經(jīng)營采取變通處理，在財(cái)務(wù)報(bào)告中披露相關(guān)情況；對(duì)于境外子公司所在國發(fā)生通貨膨脹，在外幣折算、合并報(bào)表指南中作了相應(yīng)規(guī)定。6.其他差異（政府補(bǔ)助、企業(yè)年金基金利潤）：政府補(bǔ)助，國際準(zhǔn)則全部計(jì)入損益，對(duì)于形成資產(chǎn)的計(jì)入“遞延資產(chǎn)”；我國準(zhǔn)則對(duì)于形成資產(chǎn)的計(jì)入“資本公積”。企業(yè)年金基金利潤，國際準(zhǔn)則為退休福利計(jì)劃報(bào)告，分為：（1）特定提存計(jì)劃，根據(jù)薪酬的一定比例提取交規(guī)定外部機(jī)構(gòu)，（2）特定剩余計(jì)劃，計(jì)算預(yù)計(jì)負(fù)債，風(fēng)險(xiǎn)留企業(yè)。我國退休政策為基本養(yǎng)老保險(xiǎn)＋補(bǔ)充養(yǎng)老保險(xiǎn)，都需交外部機(jī)構(gòu)，對(duì)于境外子公司因所在國設(shè)立的“特定剩余計(jì)劃”，在合并報(bào)表和指南中規(guī)定。我國新準(zhǔn)則與國際會(huì)計(jì)準(zhǔn)則產(chǎn)生差異的原因我國作為一個(gè)經(jīng)濟(jì)轉(zhuǎn)軌期的發(fā)展中國家，在思想觀念、市場(chǎng)發(fā)育、法律制度等方面與發(fā)達(dá)國家都存在著差異：1.我國會(huì)計(jì)界主觀上過分強(qiáng)調(diào)堅(jiān)持“特色”，是我國會(huì)計(jì)與國際慣例產(chǎn)生差距的最根本原因。在不同社會(huì)和經(jīng)濟(jì)體制下，采用與全球標(biāo)準(zhǔn)有差異的反映我國經(jīng)濟(jì)特色的會(huì)計(jì)準(zhǔn)則，在一定條件下是符合客觀要求的。但這種特色不能無限放大，其范圍要受到限制。2.我國的市場(chǎng)經(jīng)濟(jì)處于初級(jí)階段，市場(chǎng)機(jī)制尚不完善，市場(chǎng)發(fā)育有待提高，缺乏充分、合法的市場(chǎng)競(jìng)爭(zhēng)，企業(yè)之間的交易不規(guī)范，公允價(jià)值難以形成。3.法律、法規(guī)的相關(guān)規(guī)定產(chǎn)生差異。我國有關(guān)的法律、法規(guī)對(duì)企業(yè)進(jìn)行監(jiān)管和評(píng)價(jià)的主要指標(biāo)是利潤，而國際準(zhǔn)則側(cè)重于預(yù)測(cè)企業(yè)未來現(xiàn)金流量，因此，我國會(huì)計(jì)準(zhǔn)則側(cè)重于利潤表與國際會(huì)計(jì)準(zhǔn)則側(cè)重于資產(chǎn)負(fù)債表是兩種不同的觀點(diǎn)。雖然，新會(huì)計(jì)準(zhǔn)則開始側(cè)重企業(yè)未來現(xiàn)金流量和資產(chǎn)負(fù)債表，但短期內(nèi)難以有效，差異仍存在。4.我國資本市場(chǎng)的規(guī)模、容量不大，上市公司數(shù)量有限，在會(huì)計(jì)信息使用者方面存在差異，財(cái)務(wù)信息的使用者還不能以投資者為主，在對(duì)會(huì)計(jì)目標(biāo)的考慮上必須兼顧國家宏觀管理、投資者決策和公司內(nèi)部管理多方面的需要。5.國有企業(yè)產(chǎn)權(quán)制度不健全，內(nèi)部治理結(jié)構(gòu)薄弱，缺乏有效的監(jiān)督機(jī)制，普遍存在短期行為，違反準(zhǔn)則以達(dá)到粉飾業(yè)績(jī)的目的。6.會(huì)計(jì)人員素質(zhì)不高，缺乏必要的職業(yè)判斷能力。隨著新準(zhǔn)則的頒布、實(shí)施，會(huì)計(jì)人員沒有足夠的時(shí)間消化、掌握新知識(shí)，致使準(zhǔn)則在實(shí)際運(yùn)用中有偏差。7.國際會(huì)計(jì)準(zhǔn)則是借鑒西方主要發(fā)達(dá)國家的會(huì)計(jì)準(zhǔn)則加以制定的，其所依據(jù)的經(jīng)濟(jì)背景主要以西方發(fā)達(dá)國家的經(jīng)濟(jì)為基礎(chǔ)，而我國準(zhǔn)則的制定除了需要考慮我國經(jīng)濟(jì)相對(duì)落后、多種所有制形式共存以及東西部發(fā)展不平衡等客觀因素外，還要考慮其他有關(guān)問題。在經(jīng)濟(jì)全球化的過程中，各國的地位和處境是不同的，尤其對(duì)發(fā)展中國家，國際會(huì)計(jì)準(zhǔn)則是一把“雙刃劍”，既有利于獲得外資，但以開放市場(chǎng)、損害一定的經(jīng)濟(jì)利益為代價(jià)。8.要看到國際會(huì)計(jì)準(zhǔn)則是相對(duì)的。在目前的世界經(jīng)濟(jì)情況下，在全球范圍內(nèi)按照一套既定的準(zhǔn)則處理發(fā)展迥異的會(huì)計(jì)業(yè)務(wù)，不太現(xiàn)實(shí)。China's new international accounting standards and guidelines for the differenceIn accordance with modern accounting theory normative, scientific, legal and international requirements, the new guidelines for the content of international accounting standards rather than a simple translation, it will cover all of the system of International Financial Reporting Standards of the principles of content, but it will for a special types of transactions (as a merger under the control of enterprises, etc.) and specific types of industries (such as oil and gas extractive industries, etc.) to provide specific accounting requirements. However, in view of the specific domestic environment, after the convergence between the two sets of criteria there are still some differences. Operations in the accounting practices to deal with two sets of criteria is completely different and unrelated part of dealing with different, but related to each other, namely: the substantive differences and non-substantive differences.China's new guidelines from a basic criteria for 38 specific criteria and guidelines related to the application of the composition; IAS 41 criteria, there is no specific criteria and the basic norms of the points, this is a subjective understanding of both the differences and the guiding ideology. There are two guidelines dealing with the same 25 criteria, there are two substantive differences, there are 11 non-substantive differences.(A) the substantive differences1. Related Party Disclosures: International guidelines for all state-owned enterprises that are related parties, their transactions are between related party transactions should be fully disclosed. Guidelines for state-owned enterprises in China that only exists between the relationship between investment control as a related party.2. Impairment of assets back to: International Standards for all asset impairment occurs when the impairment must be extracted to reduce the current increase in the current period profit or loss, when the value of the assets to back the restoration of an increase or decrease in the current period loss of profits. China's guidelines provide for fixed assets, intangible assets, long-term equity investment, such as the event of impairment of long-term assets, as a permanent impairment may not be back.(B) non-substantive differences1. Fair value: fair value of respected international norms, China's criteria for recognition, but that there are limitations: (1) changes in fair value through profit or loss to be in the profit and loss does not have a cash inflow, it will produce tax revenue, after-tax income distribution and other cash outflows, cash-to-business operation of the negative; (2) there is no active market, a lot of subjective arbitrariness.2. Business Combinations: For the same under the control of non-merger, the two sides of voluntary transactions (purchase method), payment of the purchase price over the realization of assets were purchased before the fair value of goodwill as part of the treatment guidelines consistent with our criteria; the same under the control of merger, there is no separate provisions of international norms, China's criteria as to re-balance sheet portfolio, the value of securities based on fair value does not involve payment of securities on the price and the difference between the value of ownership interest is not adjusted, not the formation of goodwill .3. Biological assets, investment real estate: International guidelines for the use of fair value-oriented, our criteria for the use of historical cost.4. Insurance, oil and gas, financial and other specific types of industries: the complexity of international norms, the detailed requirements of our guidelines, interoperability more.5. International norms are not provided for our country (inflation, holders of non-current assets held for sale of discontinued operation): International guidelines for both the provisions of the guidelines in our country, there is no corresponding. Sale of non-current assets held by the suspension of the operation to take alternative treatment, in the financial disclosure of relevant reports; subsidiaries outside the country for inflation, in the foreign currency conversion, the merger made statements in the corresponding provisions of the Guide.6. Other differences (government grants, corporate pension funds profit): Government subsidies through profit or loss of all international norms, for the formation of the assets included in "deferred assets"; China's guidelines for the formation of the assets included in "capital surplus." Profit enterprise annuity fund, the international criteria for the retirement benefits plan, divided into: (1) picture of the movements of specific plans, according to extract a certain percentage of pay provided for external agencies to pay, (2) a specific plan the remainder of the calculation of projected liabilities, the risk of remaining enterprises. China's retirement policy for the basic old-age insurance + supplementary old-age insurance, external agencies need to pay for the overseas subsidiaries set up by the host country due to "specific plan to the remaining" in the merger provisions of statements and guidelines.China's new rules and international accounting standards different from the reasons forChina's economic transition period, as a developing country, in the ideas and concepts, market development, legal systems with the developed countries there are differences:1. China's accounting profession too much emphasis on subjective adherence to the "characteristics" is the international practice of accounting and have the most fundamental reason for the gap. In different social and economic system, the use of global standards and reflect the difference between the economic characteristics of China's accounting standards, under certain conditions, is in line with the objective requirements. However, this feature can not be infinitely magnified, its scope should be limited.2. China's market economy in its early stages, the market mechanism is still not perfect, the market development needs to be improved, the lack of adequate, legitimate competition in the market, transactions between companies is not standardized, it is difficult to form the fair value.3. The laws and regulations of the relevant provisions of a difference. China's relevant laws and regulations on supervision and evaluation of enterprises the main indicator is the profit, international norms and enterprises focus on future cash flow projections, therefore, focus on China's accounting standards with International Accounting Standards Income Statement focused on the balance sheet are two different points of view. Although the beginning of the new accounting standards focus on the enterprise future cash flows and balance sheet, but it is difficult to effectively short-term, there are still differences.4. China's capital market size, not capacity, a limited number of listed companies in the accounting information users are different, the users of financial information to investors is not the main goal of accounting must take into account considerations of national macro - management, investors and corporate decision-making needs of various internal management.5. The state-owned enterprise property rights systems, weak internal governance structure, lack of effective oversight mechanisms, the prevalence of short-term behavior, in violation of the performance criteria in order to achieve the purpose of whitewashing.6. The quality of accounting personnel is not high, lack of the necessary professional judgment. With the promulgation of the new guidelines, implementation, accounting personnel did not have enough time to digest the acquisition of new knowledge, resulting in the practical application of the criteria in the deviation.7. International Accounting Standards is to learn from the major developed countries of Western accounting standards to be developed, based mainly on the economic background of the economy of Western developed countries, based on the formulation of guidelines and our need to be considered in addition to the relative backwardness of China's economy, various forms of ownership form of coexistence, as well as east and west of objective factors such as uneven development, we must also consider other related issues. In the process of economic globalization, the status and situation is different, especially for developing countries, the International Accounting Standards is a "double-edged sword," not only facilitates access to foreign capital, but to open their markets to a certain level of economic damage interests.8. To see the International Accounting Standards is relative. In the current world economic situation, at the global level under a set of guidelines for dealing with the development of different accounting business, not realistic.