中俄会计之对比研究

Comparative Study of Accounting in China and Russia

会计制度的出现与其发展环境密切相关。中国与俄罗斯都是从计划经济向市场经济进行转型的大国。两个国家在经济环境和演变过程中有相似之处,但也存在着很大差异。通过比较中俄会计改革历程和成果,对比分析两国在关联方交易与披露以及长期资产减值是否转回两个方面的会计准则重大差异,提出吸收俄罗斯在会计准则制定方面的成功经验,汲取教训,逐步建立和完善符合中国自身特色的会计准则体系。

Accounting systems have close relation with the development environment. China and Russia are two large countries turning from planned economy into a market-oriented economy. The two countries have similarities in economic environment and development, the distinction between the two is also great. The accounting reform progress and achievements of the two countries are compared and ana- lyzed, especially the major differences in accounting standards of the two countries in terms of related-party transaction and disclosure and impairment of long-term assets. The study proposes that China could learn from successful experience and mistakes of Russia in making accounting principle in building and improving the accounting standard system conforming to China＇s characteristics.