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| 中泰《会计法》比较研究 | |
| 引用本文： | 朱锦余,何欣惟,陈红,张鲁娜. 中泰《会计法》比较研究[J]. 东南亚纵横, 2014, 0(7): 42-45 |
| 作者姓名： | 朱锦余 何欣惟 陈红 张鲁娜 |
| 作者单位： | 1. 云南财经大学会计学院 2. 云南财经大学 3. 云南财经大学国际合作与交流处 |
| 基金项目： | 云南省哲学社会科学规划课题《泰国注册会计师行业制度及其中泰比较研究》 |
| 摘 要： | 本文从总体、总则、会计核算和相关文件、会计监督、会计机构和会计人员、法律责任等方面对中泰两国《会计法》进行比较研究。笔者认为,中泰两国《会计法》在大的方面具有一致性,但中国《会计法》的内容更丰富、更全面。这有助于了解《泰国会计法》以及中泰两国《会计法》的差异。 |
| 关 键 词： | 会计法 中国与泰国 比较研究 |
Comparative Study on Accounting Law between China and Thailand |
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| Zhu Jinyu,He Xinwei,Chen Hong,Zhang Luna. Comparative Study on Accounting Law between China and Thailand[J]. Around Southeast Asia, 2014, 0(7): 42-45 | |
| Authors: | Zhu Jinyu He Xinwei Chen Hong Zhang Luna |
| Affiliation: | Zhu Jinyu, He Xinwei, Chen Hong and Zhang Luna |
| Abstract: | The paper contains the comparative studies of the Accounting Law from overall law structures, general provision, accounting and relating documents,accounting supervising,accounting institutions and accountants,legal liabilities and so on between China and Thailand. The paper concludes that Thailand Accounting Law is consistent with China Accounting Law in most material respects, and China Accounting Law is richer and more complete than that of Thailand＇s. This is helpful to improve understanding Thailand Accounting Law and the difference between two countries＇ Accountin~ Law. |
| Keywords: | Accounting Law China-Thailand Comparative Study |
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