中韓會計準則國際化趨勢比較研究.pdf

1、分類號UDC密級公五另毋廬夕擎碩士研究生學位論文中韓會計準則國際化趨勢比較研究申請人：學號：培養(yǎng)單位：學科專業(yè)：研究方向：指導教師：完成日期：金孝元Y1095021經(jīng)濟與工商管理學院會計學財務(wù)信息化管理楊茁教授2013年3月13日黑龍江大學碩士學位論文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