| 跟着世界经济商业的高速成长，管帐成了世界通用的公司说话。活着界经济，商业一体化成长进程中，任何一个国度都不克不及离开世界商业市场和本钱市场自力成长。管帐作为世界商业和本钱流畅的公司说话，在经济全球化的进程中担负侧重要脚色。在与他国停止商业来往时，我们须要评价对方的财政报表，剖析他的临盆力，财政风险和信誉度。管帐信息曾经成为各个市场主体在市场生意业务进程中的一个主要序言。是以，我们急切须要制订一个世界同一的管帐准则。跨国公司的成长也增进了管帐准则国际化的成长。20世纪60年月，韩语论文范文，跨国公司以一种全新的公司体系体例形状开端了全方位的成长，与此同时，跨国银行，跨国证券企业和跨国投资基金也获得了飞速的成长。公司在跨国运营时，必需懂得他国的相干政策，特殊是管帐政策。为了强化与子企业的协作，完成国际运营，公司必需懂得公司全体的财政状态，和子企业间的财政状态和运营事迹。是以，我们须要一个共通的，活着界经济体系体例下可以广泛共用的，韩语论文网站，公认的管帐准则。这个管帐准则要保证跨国企业和和子企业所供给的财政报表和信息比较的能够性。同时，本钱市场的国际化，也请求制订世界同一的管帐准则，保证管帐信息比较的能够性。比来，跟着跨国公司上市，证券刊行，国际性的本钱分配日益频仍。本钱市场的国际化水平也愈来愈高。在如许的一个情况下，投资者或许是债务人会请求供给确实的财政报表。管帐信息作为各个市场主体在市场生意业务中的一个主要序言，它的质量不只作用到市场生意业务的质量，也作用到本钱分配和生意业务数额。是以，我们须要制订一个列国证券治理机构，列国投资者都可使用，可以互相比较的一个管帐准则。本文研究的目标是周全运用国际管帐准则，以韩国为参照，对中国和韩国的管帐准则停止比拟，为在往后两国中国全体采取国际管帐准则时，供给参考。 Abstract: Along with the rapid growth of world economy and commerce, accounting has become the world's common business talk. Living world economy, the process of growth of business integration, any country can not leave the world's commercial market and capital market independent growth. The world business and cost accounting as smooth enterprise to take side an important role in the process of economic globalization. And he's stopped business dealings, we need to evaluate each other's financial statements, analysis of his birth, fiscal risk and reputation. The accounting information has become a major introduction to various market players in the business process in the market. We are in urgent need of accounting principles, one by one of the world's development. The growth of multinational enterprises but also promote the growth of the internationalization of accounting standards. 60 years of the 20th century, transnational enterprises to a new enterprise system style shape beginning a full range of growth. At the same time, multinational banks, transnational securities companies and transnational investment funds also won the rapid growth. Enterprises in transnational operations, must understand the related policies of other countries, especially the accounting policy. In order to strengthen the cooperation with the subsidiary, to complete the international operation, the enterprise must understand the financial status of the enterprise, and the subsidiary of the financial status and operating deeds. So, we need a common, the world economic system can be widely shared, accounting principles generally accepted in the. The accounting principles should be guaranteed to comparison and Multi-National Corporation subsidiary provide financial statements and information. At the same time, the internationalization of the capital market also requested making world with the accounting principles, to ensure that the accounting information to. Recently, along with the multinational companies, the securities issue, the increasingly frequent international capital allocation. The international level of capital market is also getting higher and higher. In such a case, investors may be the debtor will request the supply of the true financial statements. Accounting information as all the main players in the market in the market business a main introduction, its quality not only affects to market business quality, also affect the cost allocation and business amount. Develop a nations securities management institutions, we need, and investors from other countries can be used, can be compared with each other a accounting principles. The goal of this research is comprehensive application of the accounting principle, to South Korea as a reference, to China and South Korea accounting principle to carry on the comparison, in the back country all adopt international accounting principles, to provide the reference. 目录: |
