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| Author: | He, Shaojuan |
| Title: | The differences between Chinese and American accounting system and their enlightenment to China's accounting reform (original in Chinese) |
| Journal: | International Economics and Trade Research (c)
1996 : 4, p.67-71 |
| Index terms: | ACCOUNTING SYSTEMS FINANCIAL INNOVATION COMPARATIVE RESEARCH CHINA USA |
| Language: | chi |
| Abstract: | This paper makes a comparison between China's and America's accounting system and then finds their difference in 4 aspects--aim and function, standards and management model, factors and methods, profession and education. It raises the following China should learn from America: 1. further perfecting accounting standards, 2. bringing into full play the role of accounting organizations, 3. attaching importance to accounting education and studies of accounting theory, 4. elevating the status of accounting trade and perfecting socioeconomic superiority system. |
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