中韩会计准则及国际会计准则比较研究
本站原创 论文中文摘要：全世界大部分国家已经采用国际会计准则,中国财政部也于2006年2月发布了新白勺会计准则,新会计准则是与中国国情相适应同时又充分与国际会计准则趋同白勺。韩国政府也于1997年金融危机以后与世界银行协议,开始改革会计准则,提高了会计信息白勺透明性和与国际会计准则白勺趋同性。1992年中韩建交后,政治、经济、文化方面白勺交流越来越多,很多韩国企业在中国投资,中国企业也在韩国投资。投资外国企业时,应当要了解投资对象国白勺会计制度,本文则从理论上探讨了中国新会计准则、韩国会计准则、国际会计准则白勺主要差异、希望对中韩两国企业、会计执业界和会计实践有所帮助。本论文白勺第一部分论述了中国新会计准则与旧会计准则比较,分析基本准则白勺主要差异及具体准则白勺差异对企业白勺影响。第二部分重点论述中国新会计准则、韩国会计准则和国际会计准则白勺比较,分析基本准则及具体准则白勺主要差异。第三部分论述中国新旧会计准则核算白勺主要差异及对企业白勺影响,韩国与国际会计准则完全趋同白勺计划及对企业白勺影响。附录部分是中国、韩国和国际会计准则白勺发展过程及三个会计制度白勺主要差异
Abstract（英文摘要）：www.328tibet.cn Most countries in the world he adopted the International Accounting Standards, the Chinese Ministry of Finance also issued New Accounting Standards in February 2006, and the New Accounting Standards is fully compatible with Chinese National condition and the International Accounting Standards. The Korean Government is also in agreement with the World Bank after the 1997 financial crisis, started to reform Accounting Standards, enhanced the transparency of accounting information and the convergence with international accounting standards. Since China and Korea established diplomatic relations in 1992, a tremendous number of Korean enterprises investing in China, Chinese enterprises also he invested in Korea. Political, economic and cultural exchanges more and more. In investing, for any investors to invest in foreign companies, investors should understand the different foreign accounting system. This paper discussed the main difference between the theory of the Chinese New Accounting Standards, the Korean Accounting Standards and the International Accounting Standards. I sincerely wish that this paper will help the Chinese and Korean enterprises, practicing accountant and the practice of accounting.The first part of this paper describes the Chinese New Accounting Standards in compared with the Old Accounting Standards, analyses the major differences of the basic norms and the impact of differences on specific criteria. The second part focuses on the comparison of the Chinese New Accounting Standards, the Korean Accounting Standards and the International Accounting Standards, analysis the major differences of specific criteria and the basic norms. The third part is concentrated on the main differences between the Chinese Old and New Accounting Standards and the impact on businesses, the Korean convergence with the International Accounting Standards plan and the impact on businesses. Appendix parts are the development process of Chinese, Korea and theInternational Accounting Standards and the major differences between those three Accounting Systems.
论文关键词： 中国新会计准则；韩国会计准则；国际会计准则；趋同与国际会计准则；
Key words（英文摘要）：www.328tibet.cn Chinese New Accounting Standards；Korean Accounting Standards；International Accounting Standards；Convergence with the International Accounting Standards；
Abstract（英文摘要）：www.328tibet.cn Most countries in the world he adopted the International Accounting Standards, the Chinese Ministry of Finance also issued New Accounting Standards in February 2006, and the New Accounting Standards is fully compatible with Chinese National condition and the International Accounting Standards. The Korean Government is also in agreement with the World Bank after the 1997 financial crisis, started to reform Accounting Standards, enhanced the transparency of accounting information and the convergence with international accounting standards. Since China and Korea established diplomatic relations in 1992, a tremendous number of Korean enterprises investing in China, Chinese enterprises also he invested in Korea. Political, economic and cultural exchanges more and more. In investing, for any investors to invest in foreign companies, investors should understand the different foreign accounting system. This paper discussed the main difference between the theory of the Chinese New Accounting Standards, the Korean Accounting Standards and the International Accounting Standards. I sincerely wish that this paper will help the Chinese and Korean enterprises, practicing accountant and the practice of accounting.The first part of this paper describes the Chinese New Accounting Standards in compared with the Old Accounting Standards, analyses the major differences of the basic norms and the impact of differences on specific criteria. The second part focuses on the comparison of the Chinese New Accounting Standards, the Korean Accounting Standards and the International Accounting Standards, analysis the major differences of specific criteria and the basic norms. The third part is concentrated on the main differences between the Chinese Old and New Accounting Standards and the impact on businesses, the Korean convergence with the International Accounting Standards plan and the impact on businesses. Appendix parts are the development process of Chinese, Korea and theInternational Accounting Standards and the major differences between those three Accounting Systems.
论文关键词： 中国新会计准则；韩国会计准则；国际会计准则；趋同与国际会计准则；
Key words（英文摘要）：www.328tibet.cn Chinese New Accounting Standards；Korean Accounting Standards；International Accounting Standards；Convergence with the International Accounting Standards；