中印存货会计准则比较研究

Comparative Study of Inventory Accounting Standards Between China and India

同为全球发展最快的新兴经济体和最有发展潜力的经济大国,中国和印度在经济领域具有高度相通性,两国存货会计准则互有一定的参考价值。本文通过对中印两国存货会计准则在总则、确认、计量、披露方面的比较,发现两国存货会计准则既存在一定的共性,也存在诸多不同之处。在“一带一路”倡议及会计准则国际化发展的背景下,我国有必要加强与周边国家会计准则的交流互鉴,取长补短,不断完善具有中国特色的会计准则体系。

As the world's fastest growing emerging economies and the most promising economic powers,China and India have a lot in common in the economy.The inventory accounting standards of the two countries have certain reference value to each other.Through the comparison of the inventory accounting standards of the two countries in general rules,recognition,measurement and disclosure,it is found that these standards have certain commonality as well as many differences.Under the background of the Belt and Road Initiative(BRI)and the development of accounting standards internationally,it is necessary to strengthen communication with neighboring countries on accounting standards and complement each other and perfect the accounting system with Chinese characteristics.