毕业论文--从中美会计准则差异分析跨境审计的困境.docVIP

学校代码 10126 学号 分 类 号 239 密级 从中美会计准则差异分析跨境审计的困境——基于东南融通公司案例研究 学院、系 经济管理学院会计系 专业名称 年 级 学生姓名 指导教师 2012年 月 日 ——基于东南融通公司案例研究 摘 要 随着全球化的进一步发展，资本的国际流动也日益频繁。中国的很多企业选择在美国资本市场发行股票募集发展资金。但是由于中美两国在历史、文化、教育等方面的差异，两国在规范企业财务报表的会计准则方面也存在差异。客观存在的会计准则差异对企业的发展产生了重大影响。一方面，在美国上市的中国公司的财务报表需要满足中美双方会计准则的要求，另一方面，中国企业因财务问题与美国的会计准则出现经济摩擦后，中美跨境审计将面临很大的困难。2011年中国在美上市的概念股遭遇了美国证监会的“信任危机”，多家在美国上市的企业被退市，此时中美跨境审计监管的谈判也陷入僵局，没有达成跨境审计监管的框架，当前中美跨境审计还是空白。本文以2011年被纽约证券交易所退市的东南融通为例，通过回顾该公司由盛转衰的过程，以中美会计准则为切入点来分析当前中美跨境审计的困境。 关键词：会计准则，跨境审计，案例研究Analyze the Plight Cross-border Audit from the Perspective of Differences in Accounting Standards between China and United States: A Case Study of Longtop Group Author: BAI Li Tutor: CHEN Shenglan ABSTRACT With the further development of the globalization, the international flow of capital is also increasingly frequented. Many Chinese enterprises to choose the capital market in the United States issued shares to raise development fund. Because the difference on history, culture and other aspects of China and the United States, standardize enterprise financial statements in the accounting standards is different. Many Chinese enterprises are deeply affected by these differences. On one hand, Chinese companies have to meet the requirements of both the American and Chinese accounting standards. On the other hand, Chinese enterprises in the United States must face up to many economic frictions, besides these differences make the cross-border audit facing great difficulties. Chinese enterprises were oppugned by some American research organizations, which reports said Chinese enterprises financial report was illusive. The trust crisis bogged down many Chinese enterprises in 2011. Many enterprises were to withdraw from the market. At this time the cross-border audit