1992年中韩建交后,政治、经济、文化方面的交流越来越多,很多韩国企业在中国投资,中国企业也在韩国投资。投资外国企业时,应当要了解投资对象国的会计制度,本文则从理论上探讨了中国新会计准则、韩国会计准则、国际会计准则的主要差异、希望对中韩两国企业、会计执业界和会计实践有所帮助。 Since the establishment of diplomatic relations between China and South Korea in 1992, there have been more and more exchanges in political, economic and cultural fields. Many Korean companies have invested in China and Chinese enterprises have also invested in South Korea. When investing in foreign enterprises, it is necessary to understand the accounting system of the target country. In this paper, the main differences between China’s new accounting standards, Korean accounting standards and international accounting standards are discussed in this paper. Accounting practice helps.