한·중 기업회계기준의 비교연구

Abstract

세계 각국의 회계기준이 그 나라 특유한 사회·경제적 환경, 관습, 법률 등에 따라 형성한 듯이 한국과 중국의 기업회계기준도 그런 영향을 받으면서 발전해왔다. 그러므로 양국 간의 경제교류 과정에서 계속 문제가 생기고 충돌도 일어난다. 이 때문에 한국과 중국의 경제교류가 이렇게 빈번 한 오늘에 양국간의 기업회계기준의 차이로 인하여 기업 활동상 많은 제한 점이 있어, 기준상의 여러 가지 차이점을 극복하는 방안이 모색되어야 한다. 본 연구는 한국과 중국의 기업회계기준을 여러 가지 측면에서 비교 분석하여 양국 기업회계기준 간의 차이점을 구분하고, 회계기준의 차이로 인하여 발생될 수 있는 기업 활동상의 문제점을 인식하여, 극복하는 방안을 모색함으로서 양국 간의 기업 활동의 활성화를 촉진하고, 회계정보이용자들에게 신뢰성 있고 투명성 있는 회계정보를 제공하며 경제거래에서 회계정보 이용자들이 효율적인 의사결정을 할 수 있게 하고자 한다.|As global business landscape has grown and changed rapidly, it is necessary for the internationalization of accounting standard-setting along with the increasing globalization of business activities. Accounting standards in Korea has changed to meet international accounting standards since the financial crises in 1996. As a member of WTO, China has already changed the accounting standards which are closed to international accounting standards to keep up with a global competition under macro-economic initiated by Chinese government. Since the 1992 memorandum of Korea and China, Korea investment toward China has been greatly increasing and due to the economic, politic and culture interchange, numbers of Korea companies have been struggling with the difference of financial accounting standard system. Currently it is difficult to understand company performance because financial information originates in different geographic locations. Many of these companies effectively prepare financial statements using different accounting rules and regulations, thus creating different values or measures for the same economic event. Therefore, the purpose of this study is to provide users oriented accounting information which overcome these problems in two countries with more transparent and reliable information by comparing and analyzing accounting systems of both countries. This research discusses several aspect as follows: First, the processes of the development of accounting principles in both countries were reviewed. Problems that had been exposed in such processes were pinpointed after comparing and analyzing the differences between both accounting systems. Second, the present status and major components of the international accounting principles and the Chinese accounting system was analyzed. Third, differences in the accounting system, classification of financial statements as well as in the perception of fundamental components of financial statements were compared and analyzed in detail as an attempt to determine the gap of business accounting principles between both countries. Although the business accounting standards of both countries look identical with each other, we can understand how China′s accounting standards changed before and after the reformation and open-door policy ever since the formation of New China. And in practical expectation effect, it can decrease the disadvantage which occurs because of misunderstandings and ignorance. However, this problem is caused not only when following China′s accounting system, environmental standard, and environmental requisites in trade and actual field investment. But even when following standards of accounting and financial reports, accounting custom and practical affairs. The current circumstances in which economic exchanges are rapidly activated between the two countries. It is necessary that the two countries continue to make joint studies and efforts to establish a joint reference system in response of demanding in both countries to use a common accounting information in practice.