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2010•Unpublished venueRequires access

The Reference of German Accounting Model on Chinese Accounting Reform

Qian Cui

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Abstract

Accounting reform in different countries has always been one of the main concerns of the accounting development in China.This paper makes an analysis of the similarities between the two countries of China and Germany,and introduces the characteristics of traditional accounting model and accounting reform in Germany,which has brought us a lot of inspiration for the accounting reform in China.

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What this paper is about

Accounting reform in different countries has always been one of the main concerns of the accounting development in China.This paper makes an analysis of the similarities between the two countries of China and Germany,and introduces the characteristics of traditional accounting model and accounting reform in Germany,which has brought us a lot of inspiration for the accounting reform in China.

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Available abstract

Accounting reform in different countries has always been one of the main concerns of the accounting development in China.This paper makes an analysis of the similarities between the two countries of China and Germany,and introduces the characteristics of traditional accounting model and accounting reform in Germany,which has brought us a lot of inspiration for the accounting reform in China.

Key concepts: Accounting, China, German, National accounts, Management accounting, Positive accounting, Accounting information system, Economics

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