中韩会计准则比较

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论文中文摘要:在经济全球化不断深化的大背景下,中韩两国经济交流的不断增多,企业之间交往的日益密切,然而,由于两国的会计准则存在一定程度的差异,往往使得信息使用者在解读企业按两国各自准则规定提供的报表信息时产生误解,因此,了解两国会计准则的差异,以及这种差异所造成的会计报表的可比性问题已经逐渐成为目前迫切需要解决的问题。文章共分为四个部分。第一章,从总体上对中韩两国会计准则制定模式进行比较,分析两国会计准则制定模式不同的原因。第二章,对中韩两国财务会计报告目标及会计准则的适用范围、会计准则制定程序和制定体系进行对比,指出两国各自的特点。第三章,对中韩两国的存货、固定资产、无形资产和收入四项具体会计准则进行详细的比较,剖析了两国相关会计准则中存在的主要差异,同时指出这些差异对会计报表的影响。第四章,总结全文,指出本文研究的意义,以及在研究过程中存在的不足,以期对两国报表使用者正确分析企业按照两国不同会计准则编制的会计报表提供有益指导,同时也希望能为后人研究中韩两国会计准则相关问题提供有益的借鉴
Abstract(英文摘要): Globalization and the interconnectedness of the world economy he resulted in increased economic exchanges between China and South Korea and close coordination and cooperation among the enterprises of both countries. However, since both countries follow different accounting standards certain difficulties arise in interpreting the information exchanged among the enterprises of both countries. These misunderstandings post challenges for the users of such accounting information of both countries. It is therefore important that a deeper understanding of the differences in the accounting standards of China and South Korea be developed if we are to reconcile these differences and facilitate the further exchanges among the enterprises of both counties.This thesis has four parts. The first chapter analyzes the reasons underlying the difference between the two countries’ setting pattern of accounting standards through comparing the accounting standards’ setting pattern respective followed by China and South Korea. The second chapter describes in detail the characteristics of Chinese and South Korean accounting standards and compares their financial accounting report goal, applicable scopes, formulation procedures and systems. The third chapter analyzes the main differences between accounting standards coming from both countries by comparing the standards of inventories, fixed assets, intangible assets and revenues. This chapter also looks into how the differences in accounting standards influence the financial accounting reports. The fourth chapter is a summary of the thesis. Aside from reiterating the significance of the study, it also discusses the limitation of the research processes. It is the aim of this thesis to help the users analyze the accounting reports prepared according to both countries’ accounting standards correctly. Future researchers may also benefit from this thesis if they intend to further study Chinese and South Korean accounting standards and related topics.
论文关键词: 中国会计准则;韩国会计准则;会计准则比较;
Key words(英文摘要): Chinese accounting standards;South Korean accounting standards;Accounting standards Comparison;