Keywords
Environmental factors
Accounting standards
Submitted : 2022-05-21
Accepted : 2022-06-05
Published : 2022-06-20
Abstract
The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices. However, affected by factors such as the economic environment, political environment, social culture, law, and tax system, there are still some differences between China’s accounting standards and international accounting standards, which will have a certain impact on the realization of the integration of accounting standards. Therefore, this paper analyzes the environmental factors of accounting differences between China and foreign countries, as well as explores specific measures to reduce the accounting differences between China and foreign countries, aiming to provide some useful references and promote the internationalization of China’s accounting standards.
References
Wu W, Shao Y, 2022, Post Epidemic Development of Jingdezhen Ceramic Museum in the Digital Age. Journal of Ceramics, 43(01): 158–162. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.13957/j.cnki.tcxb.2022.01.019
Yang Y, 2021, Comparison and Enlightenment of Chinese and Foreign Accounting Reports. Wealth Life, 2021(16): 133–134.
Li R, 2021, Financial Management Problems and Countermeasures of Cross-Border E-Commerce Enterprises Under the Difference of Chinese and Foreign Accounting Systems. Journal of Tongling University, 20(04): 45–47. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.16394/j.cnki.34-1258/z.2021.04.009
Han W, 2021, Research on the Impact of New Media on the Marketing Communication of China’s Animation Industry and Its Optimization Strategy. Hebei University of Economics and Trade. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.27106/d.cnki.ghbju.2021.000691&dbcode=CMFD
Wang Z, 2021, A Comparative Study of Chinese and Foreign Accounting Information Systems – Based on Oracle NetSuite ERP and UFIDA ERP. China’s Collective Economy, 2021(08): 165–166.
Li Y, Wei K, 2020, Accounting Research at Home and Abroad: Current Situation, Hot Spots and Trends – From the Perspective of Bibliometric Research. Journal of Statistics, 1(05): 81–94. http://kns.cnki.net/kcms/detail/detail.aspx?doi=10.19820/j.cnki.issn2096-7411.2020.05.008
Xu W, Zhang X, Tian Z, et al., 2020, Comparative Study on the Training Mode of Chinese and Foreign Master of Accounting (MPAcc). Business Accounting, 2020(18): 98–101.
Zhang M, 2020, Comparative Study on Accounting of Chinese and Foreign Non-Profit Organizations. Accounting Study, 2020(11): 135–136.
Yang X, 2019, Problems and Countermeasures in Teaching Quality Management of Sino Foreign Cooperation in Accounting Major in Higher Vocational Colleges. Modern Commerce and Industry, 40(36): 152–154. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.19311/j.cnki.1672-3198.2019.36.081
Gu X, 2019, On the Talent Training Mode of Sino Foreign Cooperation in Running Schools of Accounting Specialty. Accounting Study, 2019(09): 208–209.
Zhao Y, 2019, Comparative Study on Chinese and Foreign Accounting Standards. Accounting Study, 2019(05): 106 + 108.
Li S, Tang Y, 2017, Comparison of Accounting Treatment of “Flow Support” Business of E-Commerce Enterprises Between China and Foreign Countries. Accounting Newsletter, 2017(13): 116–118. https://www.cnki.net/kcms/doi/10.16144/j.cnki.issn1002-8072.2017.13.033.html
Luo Y, 2017, Comparative Analysis of Accounting Treatment Norms of Other Comprehensive Income Between China and Foreign Countries. Contemporary Accounting, 2017(04): 19–20.
Wang L, 2016, Comparison and Enlightenment of Chinese and Foreign Accounting Reports. Modern Economic Information, 2016(21): 210.
Ren L, 2016, Research on Influencing Factors and Enlightenment of Differences in Accounting Reports Between China and Foreign Countries. Enterprise Reform and Management, 2016 (11): 141 + 144. https://www.cnki.net/kcms/doi/10.13768/j.cnki.cn11-3793/f.2016.2164.html
Chen M, 2016, Research on Accounting Adjustment Items of Chinese and Foreign Accounting Statements of Foreign-Invested Enterprises. Shanghai Jiaotong University. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.27307/d.cnki.gsjtu.2016.001277&dbcode=CMFD
Murray, 2021, Analysis on the Differences and Advantages of Accounting Standards Between Chinese and Foreign Central Banks. Shanghai Business, 2021(05): 110–111.
Li Y, 2021, Comparison and Cooperation Between Chinese and Foreign Applied Undergraduate Accounting Teaching. Modern Communication, 2021(09): 85–87.
Fan S, Wang X, Zhu Y, et al., 2021, Analysis on the Forming Factors of the Differences Between Chinese and Foreign Accounting Models. China’s Collective Economy, 2021(08): 167–168.
Zhong B, 2020, Comparison and Difference Analysis of New Lease Accounting Standards Between China and Foreign Countries. Financial Accounting, 2020(12): 17–26.