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題名 | 兩岸財務會計準則認知之研究=The Comparison in Cognition on Financial Accounting Standards between Cross Straits |
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作者 | 柯瓊鳳; 劉威; 沈大白; | 書刊名 | 東吳經濟商學學報 |
卷期 | 30 2000.09[民89.09] |
頁次 | 頁1-18 |
分類號 | 495.2 |
關鍵詞 | 企業會計準則; 認知; 海峽兩岸; Financial accounting standards; Cognition; Cross straits; |
語文 | 中文(Chinese) |
中文摘要 | 中國大陸自從1978年實施經濟改革政策後,為了與國際上的會計慣例相一致,以便於比較,在1992年頒布「企業會計準則」,選擇世界各國已採行多年的觀念架構作為理論基礎,並由財政部主導。 台灣引用西方,會計準則之概念良有多年,由於兩岸之政治環境、經濟環境、文化背景、法律規章及貨幣制度不同,兩岸學子在教育、文化之差異,是否也使會計準則之認知有所不同?本研究藉由對兩岸會計學界作問卷調查,暸解其對會計準則的認知,並比較其差異。研究結果顯示:(1)兩岸學生對於企業會計準則暸解之程度相當、(2)兩岸學生對影響企業會計準則因素的看法具有相當一致性、(3)當以會計專業作為分類時,兩岸學生對企業會計準則的認知存在顯著差異。此項差異可能為國際化和教材之影響。 |
英文摘要 | In comparison with international accounting convention Mainland China has developed accounting standards on the basis of conceptual framework, titled Accounting Standard for Business Enterprises (ASBE) since 1993 on the heel of economy perestroika in 1978. The ASBE is derived from western conceptual framework at the wheel of Treasury Department. As contrasted with Mainland China, Taiwan has cited the conceptual framework of financial accounting for decades. Owing to there be a distinct diffrence on economy, policy, and so on between cross-straits, this study aims to compare the differences of conceptual framework by different points of view between cross-straits students. This study uses questionnaire to evaluate the cognition of the ASBE among different academic groups. The results are found as follow. First, the sense of the ASBE is known well by both students groups. Second, both students groups concur that private organization should be primarily responsible for establishing accounting standards. Third, both students groups have consistently cognition on the influence factors of the ASBE. Finally, there exists a significant difference on recognition among accounting students while there are split up into major, however. Internationalization and textbook might cause this difference. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。