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With the continuous development of the economic communication between China and Korea, the researches within the economic field in the two countries are becoming more and more active; in addition, investors need to know the economic and accounting environment of the other parties. Financial statements are primary channels for enterprises to supply enterprise information for information users; on the other hand, by means of the information supplied by the financial statements, information users learn about financial affairs, operating achievements, and cash flows, and further evaluate the value and credit capacity of the enterprise.
By the comparative analysis of the primary financial statements between China and Korea, this study explores the similarities and differences between Chinese and Korean enterprises in terms of the financial statements based on the accounting standards; furthermore, suggests a resolution to solving the differentiation between China and Korea. The present study claims that the most important measure of solving the differentiation of the accounting standards between Chinese and Korean enterprises and reducing the differences in financial statements are to introduce the international financial reporting standards and reduce the differentiation with the international financial reporting standards. The accounting standards of Chinese enterprises mostly have applied the international financial reporting standards. With the introduction of the 2011 Korean International Financial Reporting Standards, the financial statements from China and Korea will be close to the international financial reporting standards so as to reduce the misunderstanding between China and Korea in terms of financial statements and foster the economic communication between the two countries.
By the comparative analysis of the primary financial statements between China and Korea, this study explores the similarities and differences between Chinese and Korean enterprises in terms of the financial statements based on the accounting standards; furthermore, suggests a resolution to solving the differentiation between China and Korea. The present study claims that the most important measure of solving the differentiation of the accounting standards between Chinese and Korean enterprises and reducing the differences in financial statements are to introduce the international financial reporting standards and reduce the differentiation with the international financial reporting standards. The accounting standards of Chinese enterprises mostly have applied the international financial reporting standards. With the introduction of the 2011 Korean International Financial Reporting Standards, the financial statements from China and Korea will be close to the international financial reporting standards so as to reduce the misunderstanding between China and Korea in terms of financial statements and foster the economic communication between the two countries.
목차
〈?要〉
〈Abstract〉
Ⅰ. 序?
Ⅱ. 中?企???准?的比?
Ⅲ. 中????表的比?
Ⅳ. ???表差?分析?改善方案
Ⅴ. ??
?考文?
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UCI(KEPA) : I410-ECN-0101-2009-325-018566393