基于会计计量理论的外币报表折算方法研究论文

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目录

摘要................................................................................................................................ I ABSTRACT ....................................................................................................................... I I 1 绪论. (1)

1.1 研究背景及意义 (1)

1.2 国外的研究现状 (1)

1.3 论文研究容 (2)

2 会计计量理论与外币报表折算 (4)

2.1 会计计量的涵 (4)

2.2 外币报表折算的涵 (4)

2.3 会计计量与外币报表折算的关系 (5)

3 传统的外币报表折算方法 (7)

3.1 折算方法的涵 (7)

3.2 折算方法的比较 (8)

4 基于会计计量理论的外币报表折算方法的设想 (13)

4.1 设想的目的及意义 (13)

4.2 设想的容 (13)

结束语 (15)

参考文献 (16)

致 (17)

摘要

随着全球经济一体化和资本国际化进程的加快，我国对外经济交流的日益增多，跨国公司不断涌现，为了满足跨国公司编制合并报表的需求，对外币报表折算方法的选择提出了更高的要求，要求报表折算方法必须适应不同的经济环境变化而不断完善和改进。外币报表折算作为财务会计的四大难题之一，焦点主要集中在折算汇率的选择和折算损益的处理上，现在国际上外币报表折算主要采取以下两种方式：第一，以美国准则为代表的，采用现行汇率法与时态法并行。第二，以国际准则为代表的，只采用现行汇率法。然而，现行汇率法与时态法存在着许多缺陷，要解决这些问题还得做进一步的研究。本文从会计计量理论这个视角探讨了外币报表折算的相关问题，通过对四种基本折算方法的比较分析，发现外币报表折算方法和会计计量理论之间存在着矛盾，折算汇率的选择有待改进，并设想了一种既能适应经济环境变化、又能满足跨国公司的需要，准确反应公司财务状况的外币报表折算新方法。

关键词：外币报表折算；会计计量；现行汇率法；时态法

ABSTRACT

With the global economic integration and capital internationalization, the quickening of the process of China's foreign economic exchanges increase, multinational companies are constantly emerging, multinational companies prepare in order to meet the needs of the consolidated financial statements of foreign currency statements, the choice of methods put forward higher request, demand statements method must adapt to different economic environment change and constantly improve and improve. Foreign currency statements of financial accounting as one of four big problems, focus mainly concentrated in the reduced rate choice and reduced profit and loss of processing, now the international foreign currency statements mainly take the following two ways: first, by American standards, as a representative of the current rate method and the temporal method parallel. Second, as a representative of international standards, only use the current rate method. However, the current rate method and the temporal method has many defects, to solve these problems have to do further research. This paper, from the perspective of accounting measurement theory discusses the foreign currency statements related problems, through to the four basic equivalent methods of comparative analysis, found that foreign currency statements method and theory of accounting measurement between the contradictions, and reduced rate choice needs to be improved, and imagine a can not only adapt to the economic environment changes, and can satisfy the