中俄会计制度比较及其启示

A Comparison of the Accounting System between China and Russia and its Revelation

中俄会计制度在管理体制方面比较接近 ,都是由国家财政部制订改革方案 ,并领导改革的进行。由此体现了中国与俄罗斯政治体制的共性。但是在会计法的立法宗旨和对违规会计信息责任人的认定上则有一定的差异。

There is some closeness in the accounting system administration between China and Russia. In both countries,it is the state financial department that constitutes the reform program and leads the reform.This embodies the commonness of the political system between China and Russia.But there are some differences in legislation aim of the accounting law and the cognizance of the person who breaks the accounting.This results from the different economic environment and different definition of the accountants.