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- 저자 : 沈英(Shen Ying) (검색결과 1 건)
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沈英(Shen Ying) 한국국제회계학회 2004 국제회계연구 Vol.10 No.-
This paper gives an analysis of the status quo of and existing problems in the reform of China's accounting system as a part of the nation's globalization in accounting, and points out that China, which is at the period of changing economic pattern, still has certain difficulties in meeting the principles of international financial statement. It illustrates that these barriers will gradually ebb away as the reform and opening up progresses still further, and global economic integration accelerates. China's meeting the principles of international financial statement is inevitable. The paper suggests three aspects for future improvements. Firstly, efforts should be made to train high quality accountants fit in a global environment. Secondly, a positive external environment should be provided for the globalization of accounting, which can be achieved by the perfection of legal systems and the enhancement of a market-oriented economic system. Thirdly, the international communication and cooperation in accounting should be encouraged in order that the international accounting practices can be studied and referenced, and China's globalization in accounting can be gradually realized.
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