| 台湾与内地会计法规多维比较及其协调对策 |
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| 引用本文： | 叶陈毅,何丽鹏,仇国英.台湾与内地会计法规多维比较及其协调对策[J].地质技术经济管理,2009(6):83-85. |
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| 作者姓名： | 叶陈毅 何丽鹏 仇国英 |
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| 作者单位： | 石家庄经济学院会计学院,河北石家庄050031 |
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| 基金项目： | 国家自然科学基金项目《企业公民、信用治理及其评价体系研究--基于企业社会责任的视角》（70772008）和河北省科技厅软科学项目《河北省科技型民营企业信用管理制度体系研究》（07457203D-7）的阶段性成果. |
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| 摘 要： | 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。
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| 关 键 词： | 台湾地区 内地 会计法规体系 特点 比较 |
Multi-dimensional Comparison and Coordination Countermeasures for Accounting Statutes between Taiwan and Mainland |
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| Ye Chenyi,He Lipeng,Qiu Guoying.Multi-dimensional Comparison and Coordination Countermeasures for Accounting Statutes between Taiwan and Mainland[J].Geological Technoeconomic Management,2009(6):83-85. |
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| Authors: | Ye Chenyi He Lipeng Qiu Guoying |
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| Institution: | (Aecounting School of Shijiazhuang University of Economics, Shiji- azhuang 050031, China) |
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| Abstract: | 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. |
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| Keywords: | Taiwan mainland accounting code system characteris-tics comparison |
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