| 摘要:（摘要内容经过系统自动伪原创处理以避免复制，俄语论文题目，下载原文正常，俄语论文题目，内容请直接查看目录。） 本论文将剖析并比拟俄罗斯联邦与中华国民共和国在预算管帐方面所停止的改造,评论俄罗斯和中国预算管帐体系预会计尺度的退化进程,和考核对两国管帐通例有作用的身分此项研究之所以以俄中两国为研究项目,由于该国度在很多方面上是等量齐观的：一方面,之前中俄两国具有雷同的筹划经济体系；另外一方面,今朝两个国度都是国际经济关系的伟大主体和世贸组织成员。通明的管帐体系等于上述世贸组织的根本请求之一,所以管帐改造,包含预算管帐改造,对中俄两国事一项症结的义务。本论文将平价两个国度预算管帐改造的效力,并做出结论,一个国度各管帐经历能否用于另外一个国度。 Abstract: This paper will analyze and compare the transformation of the Russian Federation and the people's Republic of China in terms of budget accounting of, comment on the Russia and China's budget accounting system pre accounting standards degeneration process, and assessment of the two countries accounting groovy identity to the research reason to Russia and China as the research project, due to the country in many ways equate: on the one hand, before China and Russia have the same planning economic system; on the other hand, the two countries currently are of international economic relations, great body and a member of the WTO. Transparent accounting system is equal to the one of the fundamental request of the WTO, so accounting reform, including budget accounting reform, of China and Russia a crux of obligations. The parity two national budget accounting reform effect, and make conclusion, a country the accounting experience could be used in another country. 目录: 摘要 4-5 Abstract 5 Ⅰ. Introduction 6-12 a) Research Questions 7-9 b) What is it? 9-12 Ⅱ. Public accounting in the PRC 12-28 a) Historic Overview 12-20 1. Early Reforms 14-16 2. Maoist Era 16 3. Socialist Market Economy 16-20 b) Current Structure of Accounting in China 20-23 c) Basic proposals for further reform 23-27 d) Concluding remarks 27-28 Ⅲ. State accounting in Russia 28-56 a) Historic Overview 28-36 1) Early Years 29-30 2) New Economic Policy 30-32 3) Post-WWII Years 32-35 4) The Perestroika 35-36 b) Latest Reform 36-42 c) Choosing between IPSAS and IFRS 42-52 d) Problems and Implications 52-56 Ⅳ. Comparison between Russian and Chinese Reform 56-61 Ⅴ. Conclusion 61-63 References 63-69 |
