【正文】 s current formulate specific accounting standards, both for decades to develop and implement accounting system of experiences and lessons for reference, and western countries the successful experience and lessons for reference, therefore, we have the conditions in a higher starting point, and to make our accounting system design to form a relatively close relationship. The specific performance: specific standards and trades the mon economic business criteria, the special economic business criteria, various industries of the standards of special business special industry special business standards and relevant accounting statements standards among them: the mon economic sectors of the business standard, is in various industries, including accounts receivable, inventory, investments, fixed assets, etc. All of the criteria of special business, including foreign currency business, leasing business, liquidation, etc。s qualifications to have strict regulations。 Without the test of practice, criterion is no relevance. 原文（三） Longterm since, according to the requirement of economic development formulated a series of points departments and branch line of business accounting system, no independent accounting standards formulated. With the reform of economic system and the implementation of the national policy, the accounting system has been pletely can not adapt to the need of economic management, which requires the current accounting system to carry on the important reforms, as soon as possible for accounting standards, specific for: 1. The reform of enterprises, convert the enterprise economic mechanism, called for the release of accounting standards With the deepening of the reform of the enterprise, the enterprise bees independent modity production operators, which calls for the enterprise can itself to the characteristics of its production and operation and financial management requirements, independent flexibly and scheduling funds, and in two separate right under the premise of enterprise and the owners of the confirmation between the relation of property right, which requires the enterprise accounting statements can fully correctly reflect the enterprise as independent modity producers position, for enterprise rational use of funds, and improve the efficiency in the use of funds and processing enterprise and all aspects of economic relations service, and the current accounting system can not meet the requirement of the operation system transformation. 2. Cultivating and developing the market and realize the internationalization of the accounting information, which called for the release of accounting standards Accounting information is the basis of economic activity and the media, and to have the kind of economic mechanism requires to have the kind of information form and content, and the economic system to adapt the accounting information lack of parability. The development of the market economy, about to achieve the socialization of economic activity and social liquidity. The internationalization of the economy, the inevitable requirement of the socialization of accounting information, it is called for the release of accounting standards. Unity of all kinds of countries all over the world the enterprise accounting information, to cultivate and develop the market service, developing accounting standards, uniform standard of different system of ownership, different departments and different industry system of accounting, help to eliminate all kinds of accounting system of distribution of interests between the differences, enterprise in market petition at a fair, and on the basis of the same starting line in the petition. 3. Improve and strengthen national economic regulation, called for the release of accounting standards China39。特殊行業(yè)的特殊業(yè)務(wù)準(zhǔn)則 ,包括金融行業(yè)的存貸款業(yè)務(wù)等。 如國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì) ( IA SC) 從 1975 年 1 月公布國(guó)際會(huì)計(jì)準(zhǔn)則 1 號(hào)起 ,至 1990年 12 月公布國(guó)際會(huì)計(jì)準(zhǔn)則 31 號(hào)止 ,時(shí)間跨度近 16 年 , 1～ 31 號(hào)國(guó)際會(huì)計(jì)準(zhǔn)則之間既不成體系 ,也沒(méi)有嚴(yán)格的分類(lèi)。會(huì)計(jì)人員素質(zhì)的高低無(wú)疑是會(huì)計(jì)信息質(zhì)量高低的決定因素。因?yàn)樨浛钍欠裾娴哪苁栈貋?lái)尚無(wú)法確知。如為保持貿(mào)易關(guān)系， A 公司將一批商品運(yùn)往國(guó)外 B 公司，獲得了收取貨款的權(quán)利。 具體會(huì)計(jì)準(zhǔn)則的頒布與實(shí)施，其中最重要的目的之一就是為了保證會(huì)計(jì)披露的真實(shí)性和全 面性，以維護(hù)會(huì)計(jì)信息使用者的合法權(quán)益。 具體會(huì)計(jì)準(zhǔn)則有一個(gè)較明顯的特點(diǎn)，即某些經(jīng)濟(jì)業(yè)務(wù)需要會(huì)計(jì)人員作出職業(yè)判斷后，再進(jìn)行會(huì)計(jì)核算。收入會(huì)計(jì)準(zhǔn)則著眼于商品所有權(quán)上的主要風(fēng)險(xiǎn)和報(bào)酬已經(jīng)轉(zhuǎn)移、對(duì)售出的商品不再實(shí)施控制、與交易相關(guān)的經(jīng)濟(jì)利益能夠流入企業(yè)、相關(guān)的收入和成本能夠可靠地予以計(jì)量等，以此來(lái)判斷收入是否可以確認(rèn)。雖然具體會(huì)計(jì)準(zhǔn)則只出臺(tái)了一小部分， 但均是對(duì)涉及具體經(jīng)濟(jì)業(yè)務(wù)的會(huì)計(jì)核算和會(huì)計(jì)報(bào)告的有關(guān)事宜做出了詳細(xì)規(guī)定，主要包括確認(rèn)方法、計(jì)量方法和報(bào)告方法三個(gè)方面，使其更 具可操作性。 縮短了國(guó)際慣例的差距。 要想從根本上解決目前具體會(huì)計(jì)準(zhǔn)則的被動(dòng)局面，其可行的方法應(yīng)當(dāng)是逐步實(shí)現(xiàn)會(huì)計(jì)準(zhǔn)則與會(huì)計(jì)制度并軌。新頒布實(shí)施的具體會(huì)計(jì)準(zhǔn)則只適用于上市公司， 非上市公司仍沿用行業(yè)會(huì)計(jì)制度。但是，從實(shí)際執(zhí)行的情況看，在具體會(huì)計(jì)準(zhǔn)則和行業(yè)會(huì)計(jì)制度兩種不同形式中，起主導(dǎo)作用的是行業(yè)會(huì)計(jì)制度，具體會(huì)計(jì)準(zhǔn)則并沒(méi)有占據(jù)應(yīng)有的地位。這五個(gè)方面分別以不同的內(nèi)容對(duì)會(huì)計(jì)核算和報(bào)告行為進(jìn)行規(guī)范，各 自扮演著不同的角色。 譯文（四） 會(huì)計(jì)準(zhǔn)則自研究制定至今 ,無(wú)論在理論方面 ,還是實(shí)務(wù)方面 ,無(wú)論在會(huì)計(jì)準(zhǔn)則本身的自我完善方面 ,還是在會(huì)計(jì)準(zhǔn)則產(chǎn)生的作用方面 ,都取得了巨大成就 : 1. 初步形成了具有 世界性 的會(huì)計(jì)法規(guī)體系 2. 縮短了 我國(guó)與發(fā)達(dá) 國(guó)家 之間 的差距 3. 明確了產(chǎn)權(quán)關(guān)系 ,保護(hù)了所有者權(quán)益 4. 推動(dòng)了會(huì)計(jì)理論和會(huì)計(jì)實(shí)務(wù)的研究 5. 促進(jìn)了世界各 國(guó)經(jīng)濟(jì)的改革發(fā)展與對(duì)外開(kāi)放 譯文（五） 企業(yè)會(huì)計(jì)準(zhǔn)則由基本會(huì)計(jì)準(zhǔn)則和具體會(huì)計(jì)準(zhǔn)則組成。經(jīng)濟(jì)的 國(guó)際化 ,必然 要 求會(huì)計(jì)信息的社會(huì)化 ,這就要求發(fā)布會(huì)計(jì)準(zhǔn)則。 譯文（三） 長(zhǎng)期以來(lái) ,根據(jù)經(jīng)濟(jì) 發(fā)展 的要求制定了一系列分部門(mén)和分行業(yè)的會(huì)計(jì)制度 , 沒(méi)有獨(dú)立制定會(huì)計(jì)準(zhǔn)則。會(huì)計(jì)準(zhǔn)則具有相對(duì)穩(wěn)定性 ,但隨著社會(huì)經(jīng)濟(jì)環(huán)境的發(fā)展變化 ,會(huì)計(jì)準(zhǔn)則也要隨之變化 ,進(jìn) 行相應(yīng)的修改、 充實(shí)和淘汰。 2. 權(quán)威性 會(huì)計(jì)準(zhǔn)則的制定、發(fā)布和實(shí)施要通過(guò)一定的權(quán)威機(jī)構(gòu)。 譯文（二） 會(huì)計(jì)準(zhǔn)則就是會(huì)計(jì)管理活動(dòng)所依據(jù)的原則 , 會(huì)計(jì)準(zhǔn)則總是以一定的社會(huì)經(jīng)濟(jì)背景為其存在基礎(chǔ) , 也總是反映不同社會(huì)經(jīng)濟(jì)制度、法律制 度以及人們 習(xí)慣的某些特征 , 因而不同國(guó)家的會(huì)計(jì)準(zhǔn)則各有不同特點(diǎn)。隨著 市場(chǎng)經(jīng)濟(jì)體制的逐步建立和完善， 有些國(guó)家 加入世貿(mào)組織后國(guó)際化進(jìn)程的加快，市場(chǎng)開(kāi)放程度的進(jìn)一步增強(qiáng)，市場(chǎng) 經(jīng)濟(jì) 發(fā)育過(guò)程中不可避免的各種財(cái)務(wù)問(wèn)題的出現(xiàn)，迫切需要完善的會(huì)計(jì)準(zhǔn)則加以規(guī)范。 西 京 學(xué) 院 本科畢業(yè)設(shè)計(jì)（論文）外文資料翻譯 教學(xué)單位： 經(jīng)濟(jì)系 專(zhuān) 業(yè)： 會(huì)計(jì)學(xué) （本） 學(xué) 號(hào)： 0811030608 姓 名： 胡 延 外文出處： 《國(guó)際企業(yè)會(huì)計(jì)準(zhǔn)則 》 附 件： ； ； 2021 年 11 月 譯文（一） 世界貿(mào)易的飛速發(fā)展和國(guó)際資本的快速流動(dòng)將世界經(jīng)濟(jì)帶入了全球化時(shí)代。然而，在會(huì)計(jì)準(zhǔn)則制定過(guò)程中，有必要認(rèn)真思考理清會(huì)計(jì)準(zhǔn)則的概念，使制定的會(huì)計(jì)準(zhǔn)則規(guī)范準(zhǔn)確、方便操作、經(jīng)濟(jì)實(shí)用。但是會(huì)計(jì)準(zhǔn)則畢竟是經(jīng)濟(jì)發(fā)展對(duì)會(huì)計(jì)規(guī)范提出的客觀要求。這些權(quán)威機(jī)構(gòu)可以是國(guó)家的立法或行政部門(mén) ,