摘要

自2010年4月我国财政部正式颁发与我国企业会计准则国际趋同的有关的文件后，我国企业会计准则的国际趋同进入了后续趋同与可持续发展的新阶段，因此准确评价和把握我国新收入准则（以下简称CAS14）的趋同效果有非常重要的现实意义。文章以准则趋同度的基本理论为切入点，用欧式距离平均值法对两准则定义、适用范围、确认计量标准和披露四个方面进行量化。对度量结果进行分析不难发现，我国新颁布的收入准则已经实现准则全面趋同，但在适用范围、确认计量标准和披露三个方面都存在着一定的差异，这些差异说明我国在制定准则时不是直接采用国际准则，而是依据我国特有的国情借鉴国际准则来制定。在此分析基础上，本文从收入准则确认程序、交易价格的合理计量与分配这两方面对未来收入准则趋同的发展提出了三点建议。

关键词：CAS14，IFRS15，国际趋同度，欧式距离平均值法

ABSTRACT

After the Ministry of Finance formally issued the relevant documents on the international convergence of accounting standards in China in April 2010,the international convergence of accounting standards in China has entered a new stage of follow-up convergence and sustainable development. Therefore, it is of great significance to accurately evaluate and grasp the convergence effect of China's new income criterion. Based on the basic theory of convergence degree of criteria,this paper uses the Euclidean distance average method to quantify the definition of the two criteria,the scope of application, the confirmation of measurement standards and disclosure, and it is not difficult to find the measurement results. The newly promulgated income standards in China have achieved a comprehensive convergence of the standards,but there are some differences in the scope of application, measurement standards and disclosure. These differences show that our country does not directlyadopt international standards in formulating the standards. On the basis of this analysis,this paper provides some suggestions for standard makers in the aspects of income standard recognition procedure, reasonable measurement and distribution of transaction prices, and strengthening information disclosure in the development of international convergence of income standards in the future.