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随着我国改革开放的深入和香港回归祖国,内地同香港地区的经济贸易往来日益频繁。为便于内地从事会计工作的人士了解香港有关会计实务,本文试就以下几个方面对两地的企业会计实务的差异作一些粗浅的比较。一、关于会计制度体系及与国际会计准则的协调内地会计制度体系由财政部制定并颁布,具有很强的行政约束力。包括《企业会计准则》和行业会计制度、
With the deepening of China’s reform and opening up and the return of Hong Kong to the motherland, economic and trade exchanges between the Mainland and Hong Kong are increasingly frequent. In order to facilitate Hong Kong people involved in accounting work to understand Hong Kong’s accounting practices, this paper attempts to provide some superficial comparisons of the differences in corporate accounting practices between the two places in the following aspects. I. About the System of Accounting System and Coordination with International Accounting Standards The system of accounting system in the Mainland has been formulated and promulgated by the Ministry of Finance and has strong administrative binding power. Including “Enterprise Accounting Standards” and industry accounting system,