中韓會(huì)計(jì)準(zhǔn)則國際化趨勢(shì)比較研究.pdf

1、分類號(hào)UDC密級(jí)公五另毋廬夕擎碩士研究生學(xué)位論文中韓會(huì)計(jì)準(zhǔn)則國際化趨勢(shì)比較研究申請(qǐng)人：學(xué)號(hào)：培養(yǎng)單位：學(xué)科專業(yè)：研究方向：指導(dǎo)教師：完成日期：金孝元Y1095021經(jīng)濟(jì)與工商管理學(xué)院會(huì)計(jì)學(xué)財(cái)務(wù)信息化管理?xiàng)钭陆淌?013年3月13日黑龍江大學(xué)碩士學(xué)位論文AbstractIntemationalaccountingstandardsareintemationalanduniversalbusinesslanguageswhichcanals

2、obeeasilyusedbyaccountingusersNotapplyingtheinternationalaccountingstandards，howevermanycountrieschooseaccountingstandardsoftheirown，whichbringsalotofdifficultiestoaccountinginformationUSerSAfterChina’SentryintotheWTOin2

3、001，Chinaneedstheinternationalizationofaccountingstandards；SOdoesSouthKorea，especiallywhenshewentthroughthefinancialcrisisinl997Thepurposeoftheinternationalaccountingstandardsistoprovidereliabilityandusefulaccountinginfo

4、rmationtoaccountinginformationusersThat’SwhyweneedtheintemationalaccountingstandardstogetmovinginsuchanintemationaleraWithChina’Sopening—upsocietyandeconomicsystemreform，SouthKorea’SinvestmentinChinaisbecomingmoreandmore

5、，thesituationofChineseinvestmentinSouthKoreaiSaboutthesameButduetothetwocountries’differencesinpolitics，economysocietyandculture，thereisabigproblemwithaccountingregulations，treatmentmethodandthereportformatThishasledtoan

6、inconvenienceineconomicinteractionbetweenthetwocountriesThispapertriestoanalysistheaccountingstandardsdifferencesofChinaandSouthKorea，thetwocountries’degreeoftheaccountingstandards’intemationalization，theobstacleswhenado