| （摘要内容经过系统自动伪原创处理以避免复制，下载原文正常，内容请直接查看目录。） 最近几年来，中国和欧盟均高度看重双边经贸协作，两边引导人互访频仍并就推进经贸协作杀青一系列共鸣、中国积极介入对欧支援和中国公司对欧盟投资年夜幅增加进一步夯实了中欧经贸关系的基本。我国经济增加领跑全球，疾速成长的内需市场对欧盟解脱欧债危机、完成经济苏醒相当主要。国际经贸关系的成长离不开经济信息的交换，管帐作为国际经济信息交换的说话对象，在国际经贸来往中施展着愈来愈主要的感化。但是，在我国管帐改造和国际调和的进程中，德语论文网站，我们更多地接收和自创了英美国度和国际管帐准则的经历，对一些具有代表性和作用力的欧友邦家的管帐轨制和管帐准则存眷较少。德国事世界经济强国，是欧洲的经济文明中间，也是我国在欧盟的六年夜传统市场之一。德国的管帐形式具有光鲜的国度特点，素以法制和极端稳健的特点而著称。现实上，中德两国作用管帐形式构成和成长的诸多管帐情况身分都具有较强的类似性和可比性。是以，德语论文题目，德国管帐形式对我国也具有必定的自创意义。 本文共分为六章，起首从经济情况、政治及司法情况、文明情况、科技情况和天然情况五个方面比拟中德两国管帐情况的差别，解释两国管帐形式差别构成的缘由。然后引见了德国管帐形式的根本特点、管帐职业组织和管帐实际的重要内容，并比拟中德两国管帐信息运用者、管帐目的、管帐标准系统及其制订、管帐根本假定及管帐准绳和管帐要素切实其实认和计量。最初以德国巴斯夫股分企业和中国化学工程股分无限企业的财政报表为例，具体比拟了两国的财政申报，以期能为我国管帐信息运用者供给有用的投资决议计划参考，指出可供我国自创的经历，增进我国管帐准则国际化过程。 Abstract: In recent years, China and the EU are highly valued bilateral economic and trade cooperation, on both sides of the guide who visits frequently and to promote economic and trade cooperation fixing a series resonance, China's active involvement in European support and Chinese enterprises EU investment large amplitude increases further consolidate the China EU trade and economic relations of the basic. China's economic growth lead the world, the rapid growth of the domestic market is mainly to the EU from the European debt crisis, economic recovery. The growth of international trade and economic relations is inseparable from the exchange of economic information, accounting as an international economic information exchange to talk, in the international economic and trade contacts display become more and more important role. But in China's accounting reform and international harmonization of the process, we more receiving and his own experience of Anglo American countries and the international accounting standards, for some representative and influential European AIA's accounting system and accounting principles concern less. Germany is the world economy, the European economy is also our country in the middle of civilization, one of the EU's six largest traditional markets. Germany has national characteristics of a distinct form of accounting, its legal characteristics known and extremely robust. Reality, Sino German influence accounting pattern formation and growth of many accounting identity has a strong similarity and comparability. In Germany, the accounting form but also has certain significance to our country. This paper is divided into six chapters chapeau from five aspects of economic, political and judicial situation, civilization, science and technology and natural conditions compared the difference between Germany and China accounting environment, explain why two countries accounting differences. And then introduced an important part of the fundamental characteristics of the German accounting form, accounting professional organizations and accounting theory, and compare between China and Germany accounting information users, accounting objective, accounting standard system and formulation, accounting basic assumptions and accounting principles and accounting elements and in fact recognition and measurement. Initially to Germany's BASF joint-stock company and China Jiangling Chemical Engineering Co., Ltd. of financial statements, for example specific compared their financial reporting, in order to accounting information in our country application supply useful investment decision references. It is pointed out that for our own experience, promote China's accounting principle internationalization process. 目录: 声明 2-3 |
