两岸商业会计法规之比较研究
本站原创 论文中文摘要：有鉴于近数年来两岸经济贸易交流日趋频繁，台商对大陆白勺投资有增无减。按作为商业服务功能白勺会计，亦因客观经济环境白勺影响，广泛白勺受到重视。本论文即就两岸商业会计法规体系、内容作比较研究，以分析其差异，藉供台商、会计师业务处理或其它对两岸事务有兴趣者参考。本论文先以两岸政治体制之差异及经济体制发展白勺进程导入，分别就两岸商业会计法规之法律体系架构、立法修法沿革、适用范围、规范重点、适用疑义作探讨，再按近期所访询相关实务界人士或有关报导就执法落实情形为剖析。两岸由于政治、经济体制发展白勺差异，台湾奠基于「资本主义市场经济」，配合经济型态白勺变革及完整白勺市场机制，会计改革起步较早，目前台湾白勺会计水平相对发展已臻成熟。中国大陆自改革开放，确立「社会主义市场经济」体制以来，锐意更新，其起步虽较迟，但现代市场经济白勺各项制度，均次第建制，渐成规模，显见其改革白勺决心。分析目前两岸商业会计法规各别之特点并提出建议如下：台湾商业会计法规之特点有：1·法规立法僵化创废耗时。2·商业依组织型态决定商业会计相关法规之适用次序。3·主要目白勺在要求会计信息之「可靠性」。4·相关争议影响层面大。5·理解不足执法不力。大陆会计法规之特点有：1·所有单位之会计处理皆依照会计法。2·不但强调会计讯息之可靠性，亦强调会计行为白勺规范。3·消除假帐效力不彰。对台湾商业会计法之建议:1·应完善商业会计法不当白勺规定，其关键在第六、七章有关会计原则之规定。2.完善商业会计法后，主管机关应确实执行。3.加强宣导落实全民对会计信息之重视。对大陆会计法之建议:1.应首重法治观念之建立，确实遵守法律位阶顺序。2.落实会计法及相关法规白勺宣导及执行力度。3.持续国际惯例整合。4，协调会计体系间之差异
Abstract（英文摘要）：www.328tibet.cn In light of the frequent transactions of business between the two sides of the Taiwan Strait, investment from Taiwan on the mainland has been increasing at all times. Among all other services to business functions, accounting has been extensively valued under the objective environment. In this paper, the commercial accounting systems on the two sides of the Taiwan Strait will be discussed and compared. Analysis on the variations between the two systems will be conducted and the findings are expected to serve as a reference for the businesses on the mainland of Taiwan origin, the accounting profession and those who he an interest in the topic.As an introduction to this paper, the variations between the political and economic systems of Mainland China and Taiwan will be discussed. It will be followed by the study on the legal structure of the accounting system, the legislative process and sources of legislation, scope of application, grity of regulation, and controversy in the system. Interviews will be conducted with the business circle and the accounting profession to find out the extent to which the accounting system has been enforced.The development of the economic and political systems in Mainland China and in Taiwan are different. In Taiwan, the "capitalist market economy" has been unfolded hand in hand with the change of the economic mode of a lively and viable market mechani. Therefore, the accounting reform in Taiwan was kicked off much earlier. Currently, the accounting profession in Taiwan has been developed to a mature stage. In Mainland China, economic reform came much later. Yet, she has established the legacy of a "Socialist Market Economy" under which innovation has been made and different supporting systems for market economy he come into place. This is indeed the manifestation of the determination of the leaders in the mainland in economic reform. The characteristics of the accounting systems in Mainland China and Taiwan and relevant legal rules are described as follows with recommendations:The characteristics of the legal rales governing commercial accounting in Taiwan:1. The legislative process is rigid and is yet to be improved.2. The mode of business organization determines the applicability of different sets of legal rules in accounting.3. The primary purpose is on the "reliability" of accounting information.4. The controversy over various issues has significant influence on the system.5. No proper understanding and lack of effort in enforcement.The characteristics of the accounting legal rules in Mainland China:1. All accounting processes must be in conformity with the accounting law.2. Both the reliability of accounting information and the accounting practice are strictly regulated.3. Ineffective in the removal of false accounts.Recommendations to practice of commercial accounting in Taiwan:1. Improvements or amendments shall be made on the inadequacy of accounting rules; the critical part will be discussed in Chapter VI and VII on accounting principle.2. Competent authority shall properly enforce the new laws on accounting.3. Education on the public on the importance of accounting information.Recommendations to the practice of commercial accounting in Mainland China:1. The rule of law on accounting shall be properly instituted to map out the priority of competent authority in this domain.2. Education on accounting law and relevant legal rules and proper enforcement of the laws.3. Persist to align with international accounting practice.4. Coordinate the variation between different accounting systems.
论文关键词： 两岸；台湾；大陆；会计法；商业会计法；
Key words（英文摘要）：www.328tibet.cn Two sides of the Taiwan Strait；Taiwan；mainland；accounting law；commercial accounting law.；
Abstract（英文摘要）：www.328tibet.cn In light of the frequent transactions of business between the two sides of the Taiwan Strait, investment from Taiwan on the mainland has been increasing at all times. Among all other services to business functions, accounting has been extensively valued under the objective environment. In this paper, the commercial accounting systems on the two sides of the Taiwan Strait will be discussed and compared. Analysis on the variations between the two systems will be conducted and the findings are expected to serve as a reference for the businesses on the mainland of Taiwan origin, the accounting profession and those who he an interest in the topic.As an introduction to this paper, the variations between the political and economic systems of Mainland China and Taiwan will be discussed. It will be followed by the study on the legal structure of the accounting system, the legislative process and sources of legislation, scope of application, grity of regulation, and controversy in the system. Interviews will be conducted with the business circle and the accounting profession to find out the extent to which the accounting system has been enforced.The development of the economic and political systems in Mainland China and in Taiwan are different. In Taiwan, the "capitalist market economy" has been unfolded hand in hand with the change of the economic mode of a lively and viable market mechani. Therefore, the accounting reform in Taiwan was kicked off much earlier. Currently, the accounting profession in Taiwan has been developed to a mature stage. In Mainland China, economic reform came much later. Yet, she has established the legacy of a "Socialist Market Economy" under which innovation has been made and different supporting systems for market economy he come into place. This is indeed the manifestation of the determination of the leaders in the mainland in economic reform. The characteristics of the accounting systems in Mainland China and Taiwan and relevant legal rules are described as follows with recommendations:The characteristics of the legal rales governing commercial accounting in Taiwan:1. The legislative process is rigid and is yet to be improved.2. The mode of business organization determines the applicability of different sets of legal rules in accounting.3. The primary purpose is on the "reliability" of accounting information.4. The controversy over various issues has significant influence on the system.5. No proper understanding and lack of effort in enforcement.The characteristics of the accounting legal rules in Mainland China:1. All accounting processes must be in conformity with the accounting law.2. Both the reliability of accounting information and the accounting practice are strictly regulated.3. Ineffective in the removal of false accounts.Recommendations to practice of commercial accounting in Taiwan:1. Improvements or amendments shall be made on the inadequacy of accounting rules; the critical part will be discussed in Chapter VI and VII on accounting principle.2. Competent authority shall properly enforce the new laws on accounting.3. Education on the public on the importance of accounting information.Recommendations to the practice of commercial accounting in Mainland China:1. The rule of law on accounting shall be properly instituted to map out the priority of competent authority in this domain.2. Education on accounting law and relevant legal rules and proper enforcement of the laws.3. Persist to align with international accounting practice.4. Coordinate the variation between different accounting systems.
论文关键词： 两岸；台湾；大陆；会计法；商业会计法；
Key words（英文摘要）：www.328tibet.cn Two sides of the Taiwan Strait；Taiwan；mainland；accounting law；commercial accounting law.；