중국 회계기준의 발전과정 및 발전요인에 관한 연구

Since the 1992 memorandum of Korea and China, Korea investment toward China has been greatly increasing and due to the economic, politic and culture interchange, numbers of Korean companies have been struggling with the difference of financial accounting standard system. The purpose of this study is dealing with developing processing of Chinese financial accounting standards. Also, this study has a purpose to understand developing factors for Chinese financial accounting standards to contribute to understand how Chinese financial accounting standards works and keep up. The prior research on Chinese financial accounting standards has been studied with developing processing, characteristics and improvements of Chinese financial accounting standards. China practiced a generally planned economy from 1949 to 1978. Under planned economy system, accounting process had to take the form of a unified accounting system which was made by the government. China is going toward to set up modernized perfect legal system and financial accounting standards since 1979. China has a will to have that rapid change. China establish new accounting standard and adjusting to have a better system in whole. Also. She is getting close to the international accounting standard by removing obstacle of socialism market economy development and investment from foreign companies. According to that reasons, this research carefully indicates following expectation. First, with expectation of research, we can assume that Chinas rapid development of her economy in accounting prospective and also, the difference between Koreans and Chinese accounting system by logical comparison and actual examples. Second, with expectation of actual job process, it is expected that more understanding between both countries financial accounting standards will rise.