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Dutch accounting and its enlightenment to the reform and development of Chinese accounting

Gao Shao

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Abstract

Dutch accounting is famous for its model of micro economic accountancy and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. By analyzing these characteristics and their background of Dutch accounting, this article discloses the use for reference and its enlightenment to the reform and development of Chinese accounting.

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What this paper is about

Dutch accounting is famous for its model of micro economic accountancy and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. By analyzing these characteristics and their background of Dutch accounting, this article discloses the use for reference and its enlightenment to the reform and development of Chinese accounting.

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Available abstract

Dutch accounting is famous for its model of micro economic accountancy and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. By analyzing these characteristics and their background of Dutch accounting, this article discloses the use for reference and its enlightenment to the reform and development of Chinese accounting.

Key concepts: Accounting, Management accounting, Positive accounting, Accounting standard, National accounts, Enlightenment, Accounting information system, Financial accounting

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