基于GMS的中国—柬埔寨会计比较

本文基于大湄公河次区域(GMS)经济合作,探讨中国与柬埔寨在会计法规制定背景、制定机构、会计法规体系、实施情况等方面存在的差异,推动区域各国的会计协调,改进区域会计信息的可比性,降低区域交易成本,提高区域贸易与投资合作效率。

Comparison on Accounting Systems between China and Cambodia under GMS

Based on the frame of economic cooperation in GMS,this paper makes the comparisons on the background of issuing the accounting law,issuing institutions,accounting laws and regulations and their implementation between China and Cambodia.The purposes are to promote the coordination of accounting system,to improve the comparability of accounting information,to reduce the trading costs in the region,and improve the regional trade and investment efficiency.