当代经济管理
噹代經濟管理
당대경제관리
Contemporary Economic Management
2009年
6期
83~85
,共null页
台湾地区 内地 会计法规体系 特点 比较
檯灣地區 內地 會計法規體繫 特點 比較
태만지구 내지 회계법규체계 특점 비교
Taiwan; mainland; accounting code system; characteris-tics; comparison
曾作为亚洲经济“四小龙”之一的中国台湾地区有着比较独特完备的会计法规制度体系，对我国大陆的会计法规建设与制度完善有借鉴价值。为加快推进中国内地和台湾会计法规制度的区际化协调，作者将从会计法规特点与环境要素等多视角入手，通过两地会计法规比较分析，提出立足于国情，为建立与健全具有鲜明特色的中国会计法规体系的一些策略建议。
曾作為亞洲經濟“四小龍”之一的中國檯灣地區有著比較獨特完備的會計法規製度體繫，對我國大陸的會計法規建設與製度完善有藉鑒價值。為加快推進中國內地和檯灣會計法規製度的區際化協調，作者將從會計法規特點與環境要素等多視角入手，通過兩地會計法規比較分析，提齣立足于國情，為建立與健全具有鮮明特色的中國會計法規體繫的一些策略建議。
증작위아주경제“사소룡”지일적중국태만지구유착비교독특완비적회계법규제도체계，대아국대륙적회계법규건설여제도완선유차감개치。위가쾌추진중국내지화태만회계법규제도적구제화협조，작자장종회계법규특점여배경요소등다시각입수，통과량지회계법규비교분석，제출립족우국정，위건립여건전구유선명특색적중국회계법규체계적일사책략건의。
Once as one of the “Four Little Dragons” in Asian economy, Taiwan has a quite unique and complete institutional system of accounting statutes, which has much reference value for Mainland＇ s accounting code construction and its system improvement. In order to speed up interregional coordination in accounting code system between Mainland and Taiwan, this paper starts with a multierspective approach such as the characteristics and environmental essentials of accounting statutes, then compares the accounting statutes between Mainland and Taiwan, and finally puts forward some strategic suggestions for establishing and perfecting China＇ s accounting code system, which should be in line with China＇ s conditions and have brilliant characteristics.
