中外会计报表的比较及启示.docx

中外会计报表的比较及启示.docx

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中外会计报表的比较及启示

HigherEducationProgrammeFeedbackSheet

ProgrammeTitle:

Finance

Accounting

ModuleTitle:

ResearchProject

Student:

ShiJuan

ModuleTutor:

LiuHaijuan

AssignmentTitle/Number:

Assignment1

SubmissionDate:

31October,2012

LearningOutcomes:

TutorFeedback

Mark

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1st2:

12:

2PassRefer

Studentreflectivecommentsontheassessmentoutcometoenhancefuturepractice:

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Title

Chineseandforeignaccountingreportcompareandenlightenment

Background

Theaccountingreportwasdevelopedonthebasisoftheaccountingstandards,tohelpinvestors,creditors,andotherusersofaccountingreportsevaluatetheenterprise'soperationalandfinancialactivitiesofthepastandpredictthefuturefinancialpositionoftheenterprise.2007,theMinistryofFinanceintroducednewaccountingregulationsandcorporateaccountingstandardsarestilldifferenceswithinternationalguidelines.AfterChina'saccessiontotheWTO,nowaccountingreportsinternationaltradeoperatorisunabletomeettherequirementsofthequalityofitsinformation.AlthoughChinahasmade​​alotofimprovementsinaccountingstandards,theMinistryofFinance,isstillnotsufficienttomeetalltherequirements,accountingreportsshouldbefurtherextended,shouldbeincreasedtomorenon-monetaryinformation.

ByatleastforthecurrentreportingsystemInthefollowingdefects:

（1）CannotunderstandthetransactionsofthemiddlerawuncertainmattersandmattersImpact;

（2）OfthestickformcannotbesufficientlyheavyDependingontheeconomicsubstance;（3）accountingseriousendlessWhole;

（4）CannotmeetthereportingobjectivesreflectbyCampresponsibilitysystemtothedecision-makingusefulchanges;

（5）Islosingitsrelevance.

Researchobjective

AtunderstandingbetweenChinaandtheinternationalnorms,andinaccordancewithChina's

Specificnationalconditionsandmaketheappropriateadjustmentstotheinvestorsandotherusersofaccountingreports

Withthereliability,relevance,accountingreportseasiertounderstand,andpromoteChina'smarketeconomy

Furtherdevelopment.

Method

Inthispaper,twoofthecompany'sannualreport,forexample,China'saccountingreportsfromtheaccountingstatementsandrelatednotes,andshouldbedisclosedinthefinancialreportinformationaboutotheraspectsofforeigncompareandmakesomesuggestions.Bycomparisonofaccountingreportswiththeinternationalfinancialreportingresultsreveal:

China'saccountingreport,therearestillmanydeficiencies,theneedtofurtherstandardizeandimproveouraccountingreports.

Timescale

September1-2：

Reviewofliterature

September3-13：

Tocollectfirst-handdata

September14-20：

Collectionofsecondarydata

September21-25：

Analysisofprimarydata

September26-30：

Comparisonoffirst-handdataandsecondarydata

October1-3：

Conclusionanalysisrecommendations

October4-18：

Finishingsuggestions

October19-23：

Completeprojectreport

October24-28：

Finalwritingofprojectreport

Resources

Ihaveaccesstothecomputerhardwareandsofewer.Somecareaboutpeoplevoluntarilyprovidesomehelp.Followingconsultations,thethreecompanieswillingtofundandprovidedata.

References

1.

2.

3.

Chineseandforeignaccountingreportcompareandenlightenment

ShiJuan

Abstract

Financialreportisculminationoffinancialaccounting.Corporatefinancialinformationisalsothemaincarrierandtheoutputform.Financialandaccountingreportsaremoreandmoreconcernbybusinessoperatorsandinformationusers.Statesorinternationalorganizationsalsomakespecificprovisionsonthefinancialreport.However,accordingtotheactualsituationofdifferentcountries,thesystemsandcontentofaccountingreportingaredifferenttoo.Thisreportfromtheaccountingconcept,liststhecompositionandsubstanceofnationalaccountingreportandthepurposeofthepreparationofaccountingreportstocomparativeandanalysistheinadequaciesoftheaccountingreportofChina.Wetrytointendtofurtherimproveourfinancialandaccountingreportsandimprovethequalityofinformationininternationaltransactions.

Keywords:

accountingreportsInternationalComparisonInspiration

Tableofcontents

ChapterⅠFinancialReporting………………….…..…6

1.1FinancialAccountingReportDefinition………6

1.2Composedoffinancialaccountingreports……..6

1.3financialaccountingreportsrole………...…….6

ChapterIIcomparisonofChineseandforeignfinancialreport………………………………………………...….8

2.1FinancialReportingcomparison…………...….8

2.2financialstatementsformatdifferencescomparedwith…………………………………………10

2.3Comparisonofthesubstanceofthefinancialreport…………………………………………………..11

2.4Comparisonoffinancialreportinginformationdisclosuredifferences………………………………….12

2.5Differencesinthefinancialstatementsofgoals

ChapterIIIourfinancialreportingproblems………….15

ChapterIVRevelationofourfinancialreporting……..17

Bibliography..................................................................22

ChapterⅠFinancialReporting

1.1FinancialAccountingReportDefinition

Thefinancialreportreflectingthefinancialpositionandoperatingresultsofthewrittendocuments,includingbalancesheet,incomestatement,cashflowstatement,changesinequitytable（newaccountingstandardsrequiredisclosureintheannualreport）,ScheduleandFinancialStatementsandfinancialsituation.Generalinternationalorregionalaccountingstandardsforfinancialreportingexpertiseofindependentcriteria.FinancialReporting"fromtheinternationalpointofviewisamoregeneralterm,butthetermfinancialaccountingreportsinthecurrentrelevantlawsandadministrativeregulations.Inordertomaintaintheconsistencyofthelegalsystemforthebasicnormsstilluselessterminologyoffinancialaccountingreports,butatthesametimetheintroductionoffinancialreportingterms,andpointedoutthatthefinancialandaccountingreports,"alsoknownas"financialreporting",whichdefiedsolutionbasedconvergenceofnationalconditionsandinternationalissues.

1.2Composedoffinancialaccountingreports

Thefinancialreportincludesthefinancialstatementsandshouldbedisclosedinthefinancialreportinformationanddata.Amongthem,thefinancialstatementsofthereportitselfanditsnotesoftwoparts,thenotesareanintegralpartofthefinancialstatements;thereportshouldatleastincludeabalancesheet,incomestatementandstatementofcashflowsandotherstatements.

Thefinancialstatementsofthecorecontentofthefinancialreport,butinadditiontooutsidethefinancialstatements,financialreportsshouldalsoincludeotherrelevantinformation,specificallyinaccordancewiththeprovisionsofrelevantlawsandregulationsandinformationneedsofexternalusers.Ifthecompaniescanbedisclosedinthefinancialreportsofitscommitmenttosocialresponsibility,contributiontocommunitycapacityforsustainabledevelopment,andotherinformation,thisinformationisalsorelevantfortheuser'sdecisions,despitebelongingtothenon-financialinformation,andcannotbeincludedinthefinancialstatements,butifregulationsoruserdemand,corporatefinancialreportingshouldbedisclosed,sometimescompaniescanvoluntarilydiscloserelevantinformationinthefinancialreports.

1.3financialaccountingreportsrole

Financialstatementsisthemainpartofthefinancialreporting,accountinginformationitprovidesanimportantrole,mainlyreflectedinthefollowingaspects:

1.Comprehensivesystemtorevealthefinancialpositionoftheenterpriseinacertainperiod,operatingresultsandcashflows,conducivetotheoperationandmanagementpersonnelwhounderstandtheindicatorofthecompletionofthetasksoftheunit,theoperatingresultsoftheevaluationandmanagementpersonnel,inordertoidentifyproblemsandadjustthebusinessdirection,developmeasurestoimprovethemanagementlevel,improveeconomicefficiency,toprovidethebasisforeconomicforecastinganddecision-making.

2.Conducivetothecountry'seconomicmanagementdepartmentstounderstandthehealthofthenationaleconomy.Summaryandanalysisoffinancialstatementsinformationprovidedbythevariousunits,tounderstandandmasterthevariousindustries,theeconomicdevelopmentoftheregionaleconomicsituation,inordertomacro-controleconomicoperation,optimizingtheallocationofresourcestoensurethesustainabledevelopmentofthenationaleconomystable.

3.Conducivetoinvestors,creditorsandotherpartiesconcernedtograsptheenterprise'sfinancialposition,operatingresultsandcashflows,andthenanalyzescorporateprofitability,solvency,investmentincome,anddevelopmentprospectsfortheirinvestment,loansandtradebasisfordecisionmaking.

4.Helpmeetthefinancial,tax,business,auditandotherdepartmentstooverseethebusinessmanagement.Throughfinancialstatementscancheckandmonitorwhetherenter