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摘要：随着经济全球化的日益深化，与美国的会计制度相比，我国的会计制度存在着许多问题。本文主要通过研究上市公司的财务报表，查看了美国公司发布的会计年报，其中包括汇丰银行、福特、达美航空、路易名轩等上市企业，同时找到了与之对应同一行业内的中国上市企业，其中包括中国农行、广汽集团、南航、美特斯邦威等，通过分析，比较，归纳等方法，对中美两国的会计报表的历史做了研究与分析，对现阶段的会计准则做了了解与比较，对差异的不同进行具体分析，其中包括会计制度、财务报表的要素、会计准则、会计科目等等，比较其优劣，得出结论：我国应如何借鉴美国会计制度改革的经验，从而确立具有中国特色的会计规范体系。中国会计报表现阶段存在的问题，应该改进并且向美国学习借鉴的地方，未来发展的方向，应当如何完善中国的会计制度，并学习美国会计报表中的优势，使其能与美国的会计报表相抗衡。5722
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关键词：美国会计准则；中国会计准则；会计报表；会计规范体系；会计制度
The difference between Chinese and American accounting principle
Abstract：With the deepening of economic globalization, with the U.S. accounting system, accounting system in our country there are many problems. In this paper, by studying the financial statements of the accounting rules meal system; accounting system listed companies to view the accounting annual report released by the U.S. companies, including HSBC, Ford, Delta Air Lines, Louis Landmark listed companies, at the same time to find the corresponding Chinese listed companies within the same industry , including the Agricultural Bank of China, Guangzhou Automobile Group, China Southern Airlines, Metersbonwe, analysis, comparison, summarized the history of China and the United States in the financial statements of research and analysis, accounting standards at this stage do understand and compare the differences of different specific analysis, including accounting systems, elements of Financial Statements, accounting standards, accounts, and so on, to compare their advantages and disadvantages, and concluded: China should learn from the experience of the American Accounting reform in order to establish accounting standard system with Chinese characteristics. The problems of the financial statements at this stage, it should improve and learn from the United States, the future direction of development, it should be how to improve China's accounting system, and learn the advantages of the United States accounting statements, to enable them to phase with the financial statements of the United States contend with.
Key words：American accounting principle, china accounting principle, accounting statements
目 录
绪论1
一、美国会计准则 3
（一）GAAP概述3
（二）GAAP的原则3
二、中国会计准则 5
（一）中国会计准则的历史 5
（二）中国会计准则概述6
1、内部控制 6
2、内部控制对母公司的意义6
三、中国会计报表与美国会计报表的不同之处8
（一）美国与中国会计处理不同8
（二）美国与中国会计科目相异之处8
四、中国会计报表与美国会计报表之优劣10
（一）两者相互的意义10
（二）两者之间相互关系11
五、中国会计报表存在的问题12
（一）上市公司会计报表中的欠缺之处12
1、上市公司的存在的问题12
2、上市公司财务报表的局限性12
（二）上市公司的信息披露存在的问题13
优尔、中国会计报表改进建议 14
（一）会计报表中的欠缺之处14
1、扩大信息披露14
2、创新会计确认和计量14