中国—东盟会计协调与欧盟会计协调比较研究

近年来,随着中国与东盟贸易、投资的不断增长,中国与东盟的会计协调显得越来越重要,但目前中国—东盟会计协调的进度明显滞后于双方经贸关系的发展。欧盟从20世纪60年代起就致力于会计协调工作,并取得了显著的成效。本文通过总结和比较中国—东盟会计协调与欧盟会计协调的历程,分析两者会计协调的差异,并提出欧盟的成功经验对实现中国—东盟会计协调的启示。

Comparative Study on Accounting Harmonization Mechanism between China-ASEAN and EU

With the trade and investment increasing between China and ASEAN,the accounting harmonization between China and ASEAN is getting more important.But at present the accounting harmonization obviously lagged behind the development of economy and trade between China and ASEAN.Since 1960s,European Union(EU)has devoted to the work of accounting harmonization and achieved significant results.Based on the conclusion and comparisons of accounting harmonization between China-ASEAN and EU,the paper analyze the differe...