海峡两岸政府补助之会计处理准则比较研究

A comparative study on accounting standards of cross-strait government assistance

从总体、会计计量、会计处理方法、政府补助返还、会计披露等方面对海峡两岸政府补助会计准则进行了比较研究,指出了两者之间存在的差异,认为中国大陆政府补助会计准则有些规定不够详细具体,可以借鉴中国台湾地区相关会计准则加以进一步完善。

This paper makes a comparative study on accounting standards of cross-strait government assistance from totality,accounting measure,accounting method,government subsidy return,accounting disclosure and so on,it points out the main differences,considering that some regulations of China mainland government subsidy accounting standards are not specific enough and can be further perfected by drawing lessons from the relevant accounting standards of Taiwan.