| 海峡两岸政府补助之会计处理准则比较研究 |
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| 引用本文： | 秦晓东,林丽端. 海峡两岸政府补助之会计处理准则比较研究[J]. 长春大学学报, 2010, 0(11): 22-25 |
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| 作者姓名： | 秦晓东 林丽端 |
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| 作者单位： | [1]福建师范大学闽台区域研究中心,福建福州350108 [2]福建师范大学经济学院,福建福州350108 |
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| 基金项目： | 福建省社会科学规划项目（ 2007B2011） |
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| 摘 要： | 从总体、会计计量、会计处理方法、政府补助返还、会计披露等方面对海峡两岸政府补助会计准则进行了比较研究,指出了两者之间存在的差异,认为中国大陆政府补助会计准则有些规定不够详细具体,可以借鉴中国台湾地区相关会计准则加以进一步完善。
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| 关 键 词： | 海峡两岸 政府补助 会计准则 |
A comparative study on accounting standards of cross-strait government assistance |
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| QIN Xiao-dong,LIN Li-duan. A comparative study on accounting standards of cross-strait government assistance[J]. Journal of Changchun University, 2010, 0(11): 22-25 |
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| Authors: | QIN Xiao-dong LIN Li-duan |
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| Affiliation: | 1.Center for Regional Research of Fujian and Taiwan,Fujian Normal University,Fuzhou 350108,China;2.School of Economics,Fujian Normal University,Fuzhou 350108,China) |
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| Abstract: | This paper makes a comparative study on accounting standards of cross-strait government assistance from totality,accounting measure,accounting method,government subsidy return,accounting disclosure and so on,it points out the main differences,considering that some regulations of China mainland government subsidy accounting standards are not specific enough and can be further perfected by drawing lessons from the relevant accounting standards of Taiwan. |
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| Keywords: | cross-strait government assistance accounting standard |
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