查詢結果分析
來源資料
頁籤選單縮合
題名 | 兩岸商業會計法比較之研究=A Study on the Comparison of Business Accounting Laws between Taiwan and China |
---|---|
作者 | 鄭再福; Cheng, Tzai-fu; |
期刊 | 長榮學報 |
出版日期 | 20010100 |
卷期 | 4:2 2001.01[民90.01] |
頁次 | 頁181-193 |
分類號 | 495.2 |
語文 | chi |
關鍵詞 | 商業會計法; 會計資訊; 臺灣; 大陸; Business accounting law; Accounting information; Taiwan; China; |
中文摘要 | 商業會計法是會計的基本大法,是規範會計資訊的法律,對企業經營、投資大眾、與國家財政有相當深遠的影響。臺灣與大陸先後於1998年與1999年修訂商業會計法,是關係會計理論與實務的大事,尤其隨著加入WTO之後,兩岸商業互動日趨頻繁,有必要針對兩岸商業會計法進行探討,以提供企業經營者、會計從業人員、與政府相關單位參考。本文將針對兩岸商業會計法之發展、基本架構、會計處理原則、會計人員相關規定、與會計罰則等進行比較分析,探討兩岸商業會計法之異同。 |
英文摘要 | The business accounting law is the fundamental law of accounting. It provides standards to manage and control the accounting information, and influences business operations, investors, and national finance significantly. Taiwan and China modified their business accounting laws in 1998 and 1999, respectively. When both Taiwan and China enter WTO, companies on both sides of the Taiwan Strait will interact with each other more frequently. It is necessary to investigate the business accounting laws on both sides of the Taiwan Strait. This paper will make some comparisons of the business accounting laws between Taiwan and China according to the history of development, basic structures, accounting operation principles, accounting staff, and laws of punishment. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。