本文關(guān)鍵詞：中韓會計準則國際化趨勢比較研究　出處：《黑龍江大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 會計國際化 國際會計準則 中韓會計準則

【摘要】：國際會計準則是國際上通用的而為了會計使用者容易交流溝通的商業(yè)語言。 并非每個國家都使用國際會計準則，只有一些國家使用本國的會計準則。因為各國使用不同的會計準則，造成會計信息使用者交流溝通會計信息的困難。 2001年中國加入WTO后中國的會計準則需要和國際會計準則相適應(yīng)，中國會計準則面臨國際化的趨勢壓力增大，1997年韓國經(jīng)過金融危機之后開始了會計準則的國際化。 國際會計準則的目的是給會計信息使用者提供具有可信性、有用的會計信息。 因此，需要制定國際上通用的會計準則。 隨著中國的開放和經(jīng)濟體制的改革，韓國在中國投資越來越多，中國在韓國投資也越來越多。但因為中韓政治、經(jīng)濟、社會、文化等的差異，兩國之間會計法規(guī)、會計處理方法、報告格式等存在很大的問題和差異。因此限制了兩國的經(jīng)濟交往。 本文分析了中韓會計準則的差異、兩國會計準則的國際化程度、采用國際會計準則時會出現(xiàn)的問題，，并提出了解決問題的建議。
[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.
【學(xué)位授予單位】：黑龍江大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

【引證文獻】

相關(guān)博士學(xué)位論文 前2條

1 黃燕飛;中國會計準則國際趨同策略研究[D];財政部財政科學(xué)研究所;2012年

2 田璧;會計準則執(zhí)行機制國際趨同研究[D];財政部財政科學(xué)研究所;2015年

本文編號：1370983