한국과 중국의 회계제도 발전과정에 대한 비교연구

Abstract

Accounting is an important factor which has significant effects on various areas ranging from investment preparation step to business management. Through economic exchange, mutual economic cooperation, continuous increase in investment scale between Korea and China, the two countries have been closely related to each other in exchange of politics, economy and culture. Thus, Korean corporations which have invested in China must understand and deal with changes in Chinese regulations and systems so that they can decrease losses and create profits. This is a way of activating economic exchange more. This paper mainly analyzes and compares accounting policy of Korea and China. Through the analysis and comparing the development process of accountant policy, the basic items, the system of data sheet and accountant vocabulary, we can found that classification of calculation, which is also the countries during the process of constituting and developing accounting policy. However, the actual situation in China and Korea to examine the theoretical study of the accounting system, the substance of the information that is empirically understandable, the financial statements of many companies through empirical analysis of the case and the gradual liberalization of financial accounting standards to investigate and a comprehensive analysis of a variety of other accounting policies can be raised by the research.