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随着中国经济的飞速发展,本土企业已经发现商业全球化是未来的发展趋势,他们也可以从一带一路的政策中获取福利来建立跨国业务。然而这也迎来了挑战:中外会计准则的不同会影响实际业务的实施。本文从中外会计准则的区别以及对公司治理的影响两方面来进行探讨得出相应结论。
With the rapid development of China’s economy, local enterprises have found that commercial globalization is the future trend of development. They can also obtain benefits from the Belt and Road Initiative to establish a cross-border business. However, this also ushered in the challenge: the difference between Chinese and foreign accounting standards will affect the actual business implementation. This article from the difference between Chinese and foreign accounting standards and the impact of corporate governance to explore the two reached the corresponding conclusions.