毕业论文（参考）中外会计报表的比较及启示.docVIP

Higher Education Programme Feedback Sheet Programme Title: Finance Accounting Module Title: Research Project Student: Shi Juan Module Tutor: Liu Haijuan Assignment Title/Number: Assignment 1 Submission Date: 31 October, 2012 Learning Outcomes: Tutor Feedback Mark Classification: 1st 2:1 2:2 Pass Refer Student reflective comments on the assessment outcome to enhance future practice: Signature: …………………………………… Date: ………….... Internal Second Marker Comments: Signature: …………………... Date: ……………………. Cross Institute Marker Comments: Signature: …………………... Date: ……………………. Title Chinese and foreign accounting report compare and enlightenment Background The accounting report was developed on the basis of the accounting standards, to help investors, creditors, and other users of accounting reports evaluate the enterprises operational and financial activities of the past and predict the future financial position of the enterprise. 2007, the Ministry of Finance introduced new accounting regulations and corporate accounting standards are still differences with international guidelines. After Chinas accession to the WTO, now accounting reports international trade operator is unable to meet the requirements of the quality of its information. Although China has made ??a lot of improvements in accounting standards, the Ministry of Finance, is still not sufficient to meet all the requirements, accounting reports should be further extended, should be increased to more non-monetary information. By at least for the current reporting system In the following defects: (1) Can not understand the transactions of the middle raw uncertain matters and matters Impact; (2) Of the stick form can not be sufficiently heavy Depending on the economic substance; (3) accounting serious endless Whole; (4) Can not meet the reporting objectives reflect by Camp responsibility system to the decision-making useful changes