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首页> 外文期刊>Universitatea "Constantin Brancusi" din Targu Jiu. Analele. Seria Economie >CONSIDERATIONS ON CHINA'S ACCOUNTING SYSTEM - A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT
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CONSIDERATIONS ON CHINA'S ACCOUNTING SYSTEM - A RISING COUNTRY TRYING TO BECOME AN EXAMPLE OF SUSTAINABLE DEVELOPMENT

机译：关于中国会计制度的思考 - 一个崛起的国家，试图成为可持续发展的例子

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摘要

China, a country with an economy and population whose values exceeded all expectations over the last century, still makes considerable efforts to answer several calls from policy makers to develop responsibly in terms of industrialization, used resources and their reuse, economic restructuring, environmental protection and health etc. The major goal of China, the fact that its economy could become leader until 2030, its direct involvement in The Global Markets Project, and other items, make the study of national particularities of the accounting system of this country to be a topic of great interest. The fact that China has become a key pawn in the economy and world politics, reflected it in the accounts also. Development of cross-border transactions, capital markets, tax, multiple ownership of economic entities, all of these and not only, lead to the need for convergence with international accounting standards. Therefore, we try by means of this paper, to approach a series of issues related to past, present and likely future of the Chinese accounting system, how the system will influence and will be influenced by the social, economic and political environment.
机译：中国，一个经济和人口的国家，其价值观超过了上个世纪的所有期望，仍然努力回答政策制定者的几个呼吁，以应对工业化，使用资源及其重用，经济结构调整，环保和环境保护健康等中国的主要目标是，其经济可能成为领导者，直到2030年，它直接参与全球市场项目和其他物品，就该国的会计制度的国家特殊性研究成为一个话题非常兴趣。中国已成为经济和世界政治的关键典当的事实，也反映在账户中。开发跨境交易，资本市场，税收，经济实体多重所有权，所有这些，不仅导致了与国际会计准则融合的必要性。因此，我们尝试通过本文，接近与过去，现在和可能的中国会计制度的未来有关的一系列问题，系统将如何影响，并将受到社会，经济和政治环境的影响。

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