六月 13, 2019

代写论文:先进的财务报告和审计

代写论文:先进的财务报告和审计

过去二十年来,经济全球化程度的不断提高,也提高了对高质量会计审计和报告标准的要求,这有助于企业吸引全球投资者。这是因为日益增长的经济全球化不仅增加了业务量,也增加了可能误导投资者的不道德的会计制度(Carmona & Trombetta, 2008)。另一方面,不同国家之间会计政策和实践的差异给现有的商业公司在进行商业活动时带来了一些复杂性。

从这个意义上说,中国奉行的是开放市场政策。中国早期采用的审计标准是独特的。这是由于这些标准起源于社会主义时期,当时国家是工业所有制。这些标准不包括债务会计(Avery, Zhu & Cai, 2011)。正因为如此,它不太适合管理公司的财务控制。

因此,中国企业使用独立审计服务来评估他们的年度业务和利润来操纵税收。为适应国际会计准则的要求,我国正在迅速调整会计准则,以缩小各国会计方法之间的差距。但是,中国的会计准则与美国的会计准则存在差距(Avery, Zhu & Cai, 2011)。在此背景下,本文提出了我国会计准则逐步完善的相关文献。此外,本文还将中国的会计准则与美国的GAAP和IFRS进行了比较。最后,本文将得出有助于我国缩小会计准则差距的结论和建议

文献综述

2005年,国际审计与保证标准委员会(IAASB)和中国审计标准委员会(CASB)举行会议,以促进国际审计和计算标准(Peng, et al., 2008)。为此,双方签署了一份协议,将引入一套全球审计标准,以降低投资者的决策风险,有效配置总资本,鼓励经济发展,并以全球化的方式管理金融稳定。

代写论文:先进的财务报告和审计

The increasing globalization in term of economics since the last two decades has also increased the requirement of high-quality accounting auditing and reporting standards that could help the firms to attract global investors. This is because increasing economic globalization not only increases the business flows but also increases the unethical accounting systems that may mislead investors (Carmona & Trombetta, 2008). On the other hand, the difference in accounting policies and practices between different nations creates several complications for the existing business firms in conducting business activities.

In this similar sense, China follows an open market policy. The auditing standards adopted by China in earlier days were unique. This is explained by the fact that these standards were originated in the period of socialist, when state was industry ownership. These standards did not include debts accounting (Avery, Zhu & Cai, 2011). Due to this, it was less suitable for management of firms in financial controls.

Due to this, Chinese business firms use independent audit services to evaluate their annual business and profits to manipulate taxes. To meet the global standards, China is speedily making changes in accounting standards to reduce the gap between countries accounting methods. But, there is a gap between Chinese accounting standards and US accounting standards (Avery, Zhu & Cai, 2011). In this context, this paper presents literature related to the gradual improvement in the accounting standards of China. Further, this paper compares Chinese accounting standards with the US GAAP and IFRS. Finally, this paper will draw a conclusion with recommendations that would help China to reduce the gap in its accounting standards

Literature Review

In 2005, International Auditing and Assurance Standards Board (IAASB) and Chinese Auditing Standards Board (CASB) met to promote international auditing and counting standards (Peng, et al., 2008). For this, the parties signed a contract to introduce a set of global auditing standards for reducing decision making risks by investors for effective allocation of total capital, encouraging economic development and managing financial stability in the manner of globalization.

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