中国与东盟国家会计制度对比——基于中越基本准则的比较分析

Comparion of Account System between China and ASEAN——Based on the Comparion of General System between China and Vietnam

2002年11月，中国和东盟10国签署了《中国与东盟全面经济合作框架协议》，这一协议的签署标志着中国一东盟自由贸易区的正式启动。《协议》是中国参与中国一东盟自由贸易区建设的指导文件。主要内容是双方在经济、贸易和投资上加强合作，逐步实现货物和服务贸易自由化，创造透明、自由和便利的投资环境，为区域内各国之间更紧密的经济合作创造条件。

Accounting theory is the foundation of formulating and developing accounting standards. Recently more scholars research the difference between Vietnamese Accounting Standards and International Accounting Standards, but the difference between the Chinese and Vietnamese accounting system is relatively less. Therefore, this paper based on the perspective of conceptual framework, through the comparative analysis of general standard of Chinese and Vietnamese basic standard, compare the differences between the two countries＇ accounting standards, and the impact on the financial statements. We hope that this paper could provide useful information for the Chinese enterprises to invest in Vietnam, as well as ordinary investors to invest in the Vietnamese securities market.