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2010•Journal of Wuhu Vocational Institute of TechnologyRequires access

The Reference of German Accounting Model on Chinese Accounting Reform

Cui Qia

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Abstract

The accounting reforms of other countries are still an aspect that Chinese accounting development should pay main attention to.This essay analyzes the similar points of accounting environment between China and Germany,introduces German traditional accounting and its reform,and then summarizes some revelation for Chinese accounting reform.

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The accounting reforms of other countries are still an aspect that Chinese accounting development should pay main attention to.This essay analyzes the similar points of accounting environment between China and Germany,introduces German traditional accounting and its reform,and then summarizes some revelation for Chinese accounting reform.

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Available abstract

The accounting reforms of other countries are still an aspect that Chinese accounting development should pay main attention to.This essay analyzes the similar points of accounting environment between China and Germany,introduces German traditional accounting and its reform,and then summarizes some revelation for Chinese accounting reform.

Key concepts: German, Accounting, China, Revelation, National accounts, Accounting information system, Positive accounting, Accounting standard

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