| 在经济全球化赓续深化的年夜配景下，中韩两国经济交换的赓续增多，公司之间来往的日趋亲密，但是，因为两国的管帐准则存在必定水平的差别，常常使得信息运用者在解读公司按两国各自准则划定供给的报表信息时发生误会，是以，懂得两国管帐准则的差别，和这类差别所形成的管帐报表的可比性成绩曾经逐步成为今朝急切须要处理的成绩。文章共分为四个部门。第一章，从整体上对中韩两国管帐准则制订形式停止比拟，剖析两国管帐准则制订形式分歧的缘由。第二章，对中韩两国财政管帐申报目的及管帐准则的实用规模、管帐准则制订法式和制订系统停止比较，指出两国各自的特色。第三章，对中韩两国的存货、固定资产、有形资产和支出四项详细管帐准则停止具体的比拟，韩语论文网站，略论了两国相干管帐准则中存在的重要差别，同时指出这些差别对管帐报表的作用。第四章，总结全文，指出本文研究的意义，和在研究进程中存在的缺乏，韩语论文题目，以期对两国报表运用者准确剖析公司依照两国分歧管帐准则编制的管帐报表供给无益指点，同时也愿望能为先人研究中韩两国管帐准则相干成绩供给无益的自创。 Abstract: In the economic globalization continuously deepen the big background, Sino South Korean economic exchange continuously increasing, business exchanges between the increasingly close, however, because the two countries accounting principles must be level difference, often making the application of information are in the interpretation of the enterprise according to the two countries their original delineated supply report information misunderstanding is, to understand the difference between accounting principles, and this kind of difference by the formation of the accounting statements can be than grade has gradually become the current urgent need to address the problem. The article is divided into four departments. The first chapter, from the whole of China and South Korea accounting principles to develop form compare and analysis between accounting principle to establish the cause of the different form. The second chapter, in both Korea and China financial accounting reporting purpose and accounting principle of utility scale, accounting standards formulate procedures and develop a systematic comparison, points out their respective characteristics. The third chapter, of China and the ROK inventories, fixed assets, tangible assets and expenditures four specific accounting principles stop specific comparison, analysis the two important differences between accounting principles in the presence of coherent, and points out the influences of the differences of the accounting statements. Chapter four, summarizes the full text. It is pointed out that the significance of this research, and exist in the course of the study lack to reporting application in the two countries to accurately analyze the enterprises in accordance with the differences between the two countries accounting principles of the preparation of accounting statements, the supply of useless advice, also hopes for ancestors research between China and South Korea accounting principles coherent results supply useless created. 目录: 前言 10-11 第一章 会计原则制定模式比较 11-16 一、会计原则制定的主体模式 11 二、政府主体模式和民间主体模式的优缺点 11-12 (一) 政府主体模式 11-12 (二) 民间主体模式 12 三、中韩会计原则制定主体模式比较 12-16 (一) 中国会计原则制定模式及原因略论 12-13 (二) 韩国会计原则制定模式及原因略论 13-15 (三) 对中国会计原则制定的主体模式的建议 15-16 第二章 中韩会计原则体系的比较 16-20 一、中韩两国财务会计报告目标及会计原则的适用范围 16-17 (一) 中国财务会计报告目标及会计原则的适用范围 16 (二) 韩国财务会计报告目标及会计原则的适用范围 16 (三) 对在中国的韩国公司作用 16-17 二、中韩会计原则的制定程序的比较 17-18 (一) 中国会计原则的制定程序 17 (二) 韩国会计原则的制定程序 17-18 (三) 评价 18 三、中韩会计原则体系的比较 18-20 (一) 中国会计原则体系的构成 18 (二) 韩国会计原则体系的构成 18-20 第三章 具体会计原则比较 20-42 一、存货原则的比较 20-26 (一) 中韩两国存货原则的制定背景 20-21 (二) 中韩存货原则基本内容的比较 21 (三) 中韩两国存货原则具体内容的比较 21-26 二、固定资产原则的比较 26-32 (一) 背景与历史 26-27 (二) 中韩固定资产原则基本内容的比较 27 (三) 中韩两国固定资产原则具体内容的比较 27-32 三、无形资产原则的比较 32-37 (一) 背景与历史 32 (二) 中韩无形资产原则的基本内容比较 32-33 (三) 中韩两国无形资产原则具体内容的比较 33-37 四、收入原则的比较 37-42 (一) 背景与历史 37 (二) 中韩无形资产原则的基本内容比较 37-38 (三) 中韩两国收入原则具体内容的比较 38-42 第四章 结论 42-43 参考文献 43-44 致谢 44 |
