中越中期财务报告准则比较评析

Comparison on Interim Financial Report Standards of China and Vietnam

"中国—东盟"自由贸易区的建设,必将推动中越两国间的经贸往来。会计作为一门国际商业语言,在中越两国贸易自由化方面扮演着重要角色。财务报告是会计信息使用者了解企业财务状况、经营成果、现金流量等方面信息的重要手段。由于中越两国会计环境的差异,使得两国中期财务报告准则在内容、格式、披露要求等方面存在很大不同。虽然中越两国在制定中期财务报告准则的过程中均不同程度地借鉴了国际会计准则,但越南的准则内容较为详细,操作性强,而我国准则更侧重于指导性。比较中越两国中期财务报告准则,有利于更好地改进、完善我国中期财务报告准则,推动区域经济的发展。

The construction of China-ASEAN FFA surely will promote the economic and trade links between China and Vietnam. As an international commercial language, accounting plays an important role in the trade liberalization of China and Vietnam. Financial report is a key means that users learn accounting information like financial position, business performance and cash flow etc. Owning to the difference of accounting environiment in China and Vietnam, the interim financial report standards of the two countries are very different in contents, patterns and disclosure request. Both countries take up the international accounting standards for reference in varying degrees in the process of formulating the financial report standards, but Vietnam＇s is more detailed in contents and more operational, while China＇s attaches particular emphasis on its guiding role. Comparing the standards of the both countries is conducive to the improvement of China＇s interim financial report standard and the development of regional economy.