earticle

영어

China has been invested a lot of resources and fostered the accounting system and accounting industry for 30 years, a willingness of the government made a healthy capital market by developing a model of economic growth, IFRS is the system of facilitating transparency for information exchange in response to the movement of Economic integration in the world. I have studied China's accounting system and Chinese accounting standards through the previous studies And I also studied Chinese accounting standards and China's accounting system. Accounting standards will be necessary for all stakeholders, all of these must be met. Therefore, the introduction of accounting standards should be useful rather than considering only the investment, the country's tax secured creditors and the company's cost accounting in such decision-making. China are faced with challenges to reform its fiscal system to promote economic development through internally that should alleviate the problem of the gap between rich and poor. Therefore, Chinese will have to unify between the China's financial system and international accounting standards through the Chinese characteristics of the market economy by considering the relationship and interaction. China should be secured the position to contribute to the global economy to meet the needs of investors for the accounting of the problem making the financial transparency and attracting more foreign capital by rich nations in the future.

한국어

중국은 개방후 30여년간 많은 자원을 투자하여 회계제도를 정비하고 회계산업 을 육성해 왔다. 이것은 자본시장을 건전하게 육성하고 발전시켜 경제성장을 이 루려는 정부의 의지가 있었기 때문이다. 세계의 경제통합의 움직임에 대응하여 국가간 기업간 정보교류의 투명성을 용이하게 하는 것이 IFRS 제도이다. 본 연 구는 국제회계기준 도입에 따른 중국의 회계제도와 회계기준의 변천과정을 검 토하고 중국의 회계제도의 발전과정, 회계기준의 제정기관, 법적인 제정에 대하 여 살펴보았다. 또한 국제회계기준(IFRS)에 대한 개요, 주요 도입 국가의 현황 에 대하여 분석함으로써 국제회계기준의 중국의 도입에 대하여 이론적인 정리 와 연구를 위한 바탕을 마련하였다.