本文關(guān)鍵詞：中韓會(huì)計(jì)準(zhǔn)則國(guó)際化趨勢(shì)比較研究　出處：《黑龍江大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會(huì)計(jì)國(guó)際化 國(guó)際會(huì)計(jì)準(zhǔn)則 中韓會(huì)計(jì)準(zhǔn)則

【摘要】：國(guó)際會(huì)計(jì)準(zhǔn)則是國(guó)際上通用的而為了會(huì)計(jì)使用者容易交流溝通的商業(yè)語(yǔ)言。 并非每個(gè)國(guó)家都使用國(guó)際會(huì)計(jì)準(zhǔn)則，只有一些國(guó)家使用本國(guó)的會(huì)計(jì)準(zhǔn)則。因?yàn)楦鲊?guó)使用不同的會(huì)計(jì)準(zhǔn)則，造成會(huì)計(jì)信息使用者交流溝通會(huì)計(jì)信息的困難。 2001年中國(guó)加入WTO后中國(guó)的會(huì)計(jì)準(zhǔn)則需要和國(guó)際會(huì)計(jì)準(zhǔn)則相適應(yīng)，中國(guó)會(huì)計(jì)準(zhǔn)則面臨國(guó)際化的趨勢(shì)壓力增大，1997年韓國(guó)經(jīng)過(guò)金融危機(jī)之后開(kāi)始了會(huì)計(jì)準(zhǔn)則的國(guó)際化。 國(guó)際會(huì)計(jì)準(zhǔn)則的目的是給會(huì)計(jì)信息使用者提供具有可信性、有用的會(huì)計(jì)信息。 因此，需要制定國(guó)際上通用的會(huì)計(jì)準(zhǔn)則。 隨著中國(guó)的開(kāi)放和經(jīng)濟(jì)體制的改革，韓國(guó)在中國(guó)投資越來(lái)越多，中國(guó)在韓國(guó)投資也越來(lái)越多。但因?yàn)橹许n政治、經(jīng)濟(jì)、社會(huì)、文化等的差異，兩國(guó)之間會(huì)計(jì)法規(guī)、會(huì)計(jì)處理方法、報(bào)告格式等存在很大的問(wèn)題和差異。因此限制了兩國(guó)的經(jīng)濟(jì)交往。 本文分析了中韓會(huì)計(jì)準(zhǔn)則的差異、兩國(guó)會(huì)計(jì)準(zhǔn)則的國(guó)際化程度、采用國(guó)際會(huì)計(jì)準(zhǔn)則時(shí)會(huì)出現(xiàn)的問(wèn)題，，并提出了解決問(wèn)題的建議。
[Abstract]:International Accounting Standards (IAS) are a common international business language for accounting users to communicate easily. Not every country uses international accounting standards, only some countries use their own accounting standards, because different countries use different accounting standards, which makes it difficult for accounting information users to communicate accounting information. After China's entry into WTO in 2001, China's accounting standards need to adapt to international accounting standards, and China's accounting standards are facing increasing pressure of internationalization. In 1997, Korea began the internationalization of accounting standards after the financial crisis. The purpose of International Accounting Standards (IAS) is to provide reliable and useful accounting information to users of accounting information. Therefore, there is a need for international accounting standards. With the opening up of China and the reform of its economic system, South Korea is investing more and more in China and China is investing more and more in Korea. However, due to the political, economic, social and cultural differences between China and South Korea. There are many problems and differences between the two countries, such as accounting regulations, accounting methods and reporting format. Therefore, the economic exchanges between the two countries are restricted. This paper analyzes the differences between Chinese and Korean accounting standards, the degree of internationalization of the two countries' accounting standards, the problems that will arise when adopting international accounting standards, and puts forward some suggestions to solve the problems.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F233

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前2條

1 黃燕飛;中國(guó)會(huì)計(jì)準(zhǔn)則國(guó)際趨同策略研究[D];財(cái)政部財(cái)政科學(xué)研究所;2012年

2 田璧;會(huì)計(jì)準(zhǔn)則執(zhí)行機(jī)制國(guó)際趨同研究[D];財(cái)政部財(cái)政科學(xué)研究所;2015年

本文編號(hào)：1370983