中柬财务报告比较研究

发布时间：2018-04-25 06:23

本文选题：财务报告 + 柬埔寨　；参考：《中国矿业大学》2017年硕士论文

【摘要】：中国和柬埔寨之间的政治、经济、文化交流方面比较频繁。中国与柬埔寨有着根深蒂固的友谊。经济越发展,会计越重要,会计是各国经济交流的重要媒介。国际合作必然带来全球的会计趋同。但是,由于历史原因和经济发展水平的不同,中国和柬埔寨两国的会计准则存在很大的差异。然而作为总结中国和柬埔寨企业会计年度经营情况的标准——财务报告存在什么异同点呢。这是我们应该关注的。但是现有文献很少对中国和柬埔寨之间的财务报告进行比较和分析。有时在网上也仅仅能找到一些极少来自国外的一些评论。这种情况使得我国对柬埔寨财务报告体系的信息了解很少,不利于两国之间的商务往来,也造成了对柬埔寨会计准则和财务报告的研究瓶颈。基于以上背景,论文将结合自己的留学经历及所学专业,研究中国和柬埔寨财务报告的异同点。论文首先对研究财务报告的文献进行了学习。其次对财务报告的概念、定义、体系、内容等进行了理论研究。并详细对比了中国和柬埔寨之间财务报告的异同点。比较发现中国的财务报告存在报送不及时、内容不全面等问题;柬埔寨财务报告存在财务报告内容不全面、会计法规不健全、会计准则不详尽、会计目标不明确、财务报告编制标准不统一等缺陷。再次对中国和柬埔寨财务报告存在差异的原因从会计环境和会计目标两个方面进行分析。最后根据差异原因的剖析,提出柬埔寨财务报告的局限性和改善建议。
[Abstract]:There are frequent political, economic and cultural exchanges between China and Cambodia. China and Cambodia have deep-rooted friendship. The development of economy, accounting is more important, accounting is an important medium of economic exchanges. International cooperation is bound to bring global accounting convergence. However, due to historical reasons and different levels of economic development, there are great differences in accounting standards between China and Cambodia. But what are the similarities and differences between Chinese and Cambodian financial reports, which are the standard for summarizing the annual performance of Chinese and Cambodian enterprises? This is what we should pay attention to. However, the existing literature rarely compares and analyzes the financial reports between China and Cambodia. Sometimes only a few comments from abroad can be found online. This situation makes our country know little about the Cambodian financial reporting system, which is not conducive to the business contacts between the two countries, and also causes the bottleneck of the research on the Cambodian accounting standards and financial reports. Based on the above background, this paper will study the similarities and differences between Chinese and Cambodian financial reports. Firstly, the paper studies the literature of financial report. Secondly, the concept, definition, system and content of financial report are studied theoretically. The differences and similarities between China and Cambodia are compared in detail. It is found that China's financial reports are not submitted in a timely manner and the contents are not comprehensive. Cambodia's financial reports are not comprehensive, accounting laws and regulations are not perfect, accounting standards are not detailed, and accounting objectives are not clear. Financial reporting standards are not uniform and so on. The reasons for the differences between China and Cambodia are analyzed from two aspects: accounting environment and accounting objectives. Finally, according to the analysis of the reasons of the difference, the limitations of Cambodian financial report and suggestions for improvement are put forward.
【学位授予单位】：中国矿业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

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