中国与越南会计改革比较研究

会计的改革与发展始终依赖于经济环境的变化.中国与越南部是由计划经济转向市场经济的发展中国家,然而,两国的会计改革既存在许多共同点,也在国际化策略、整体规划等方面存在差异.通过总结和比较两国会计改革的历程,可得到以下有益启示:会计改革既要向国际化趋同,积极参与国际会计准则的制定,又要结合本国国情进行会计改革,同时加强新会计准则的执行监督机制.

Comparative Study on Accounting System Reform in Vietnam and China

The reform and development of accounting system depends on the changing economic environment.Both Vietnam and China are developing countries reformed from planed economy to market economy.In reforming accounting system,there exist a lot of common grounds between the two countries;however,there are also some differences,such as internationalization strategy and the integral layout,etc.Based on comparisons between the two countries' accounting system reform,the paper concludes some helpful enlightenment:the reform of accounting system should be internationally identical;the two countries should actively take part in international accounting standard-setting processes;however,they should fully consider their domestic situation and enhance execution supervision mechanism of new accounting standards as well.