摘要:我國的企業會計準則體系日益完善，尤其近年來不斷地修訂準則使得中國企業會計準則與國際會計準則的協調化程度進一步提高，國際化趨勢也越來越明顯。但我國的企業會計準則與國際會計準則之間依舊存在著一些差異。

　　　本文首先從范圍、定義、確認、計量、計價方法、披露等主要方面將我國企業會計的存貨準則與國際會計存貨準則的異同點進行比較；其次，從倆者差異變化分析，深層探討和剖析，并對存在問題的成因做了比較深入、全面的探討；另外，針對存在的差異，提出對我國會計體制建設的啟示及展望。

關鍵詞： 中國企業會計準則；國際會計準則；存貨

Abstract:China's enterprise system of accounting standards has improved steadily, especially in recent years has revised criteria for the harmonization of accounting standards with international accounting standards to further improve the international trend has become increasingly evident. Still there are some differences between China's enterprise accounting standards with International Accounting Standards.

　　　Firstly,the article recognized from the scope, definitions, measurement, valuation methods, disclosure of the main aspects to our business accounting inventory guidelines to compare the similarities and differences with the international accounting inventory guidelines. Secondly,according to the differences in changes ,in deep discussion and analyzes,and there are causes of the problem has to do more in-depth, comprehensive discussion. Thirdly, although the differences that exist, inspiration and outlook for the construction of China's accounting system.

Key words: China accounting standards；International accounting standards； Inventory

研究重點

（1）對CAS與IAS的存貨準則進行比較、分析，從范圍、定義、確認、計量、計價方法、披露等方面闡述；

（2）從倆者差異變化分析，深層探討和剖析，對存在問題的成因做了比較深入、全面的探究；

（3）針對存在的差異，提出對我國會計體制建設的啟示及展望。