中韩会计准则国际化趋势比较研究

发布时间：2018-01-02 21:26

本文关键词：中韩会计准则国际化趋势比较研究　出处：《黑龙江大学》2013年硕士论文　论文类型：学位论文

【摘要】：国际会计准则是国际上通用的而为了会计使用者容易交流沟通的商业语言。并非每个国家都使用国际会计准则，只有一些国家使用本国的会计准则。因为各国使用不同的会计准则，造成会计信息使用者交流沟通会计信息的困难。 2001年中国加入WTO后中国的会计准则需要和国际会计准则相适应，中国会计准则面临国际化的趋势压力增大，1997年韩国经过金融危机之后开始了会计准则的国际化。国际会计准则的目的是给会计信息使用者提供具有可信性、有用的会计信息。因此，需要制定国际上通用的会计准则。随着中国的开放和经济体制的改革，韩国在中国投资越来越多，中国在韩国投资也越来越多。但因为中韩政治、经济、社会、文化等的差异，两国之间会计法规、会计处理方法、报告格式等存在很大的问题和差异。因此限制了两国的经济交往。本文分析了中韩会计准则的差异、两国会计准则的国际化程度、采用国际会计准则时会出现的问题，，并提出了解决问题的建议。
[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.
【学位授予单位】：黑龙江大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

【引证文献】