从中美会计师绳墨差异剖析跨境审计的苦境.doc

  校代码 10126 学号

  分 类 号 239 稠密级

  从中美会计师绳墨差异剖析跨境审计的苦境——基于正西北边融畅通公司案例切磋

  学院、系 经济办学院会计师系

  专业名称 会计师学(副)

  年 级 2008级

  先生姓名 白莉

  指点教养员 老胜于蓝

  2012年 月 日

  ——基于正西北边融畅通公司案例切磋

  摘 要

  跟遂全球募化的进壹步展开,本钱的国际活触动也日更加频万端。中国的很多企业选择在美国本钱市场发行股票募集儿子展开资产。条是鉴于中美两国在历史、文皓、教养育等方面的差异,两国在规范企业财政报表的会计师绳墨方面也存放在差异。客不清雅存放在的会计师绳墨差异对企业的展开产生了严重影响。壹方面,在美国上市的中资企业的财政报表需寻求满意中美副方会计师绳墨的要寻求,另壹方面,中资企业因财政效实与美国的会计师绳墨出产即兴经济摩擦后,中美跨境审计将面对很父亲的困苦。2011年中国在美上市的概念股遭受了美国证监会的“相信危急”,多家在美国上市的企业被退市,此雕刻中美跨境审计接管的交涉也堕入僵局,没拥有拥有臻跨境审计接管的框架,以后中美跨境审计还是空白。本文以2011年被扣儿条约证券买进卖所退市的正西北边融畅通为例,经度过回顾该公司由盛转萎的经过,以中美会计师绳墨为切入点到来剖析以后中美跨境审计的苦境。

  博狗:会计师绳墨,跨境审计,案例切磋 Analyze the Plight Cross-border Audit from the Perspective of Differences in Accounting Standards between China and United States: A Case Study of Longtop Group

  Author: BAI Li

  Tutor: CHEN Shenglan

  ABSTRACT

  With the further development of the globalization, the international flow of capital is also increasingly frequented. Many Chinese enterprises to choose the capital market in the United States issued shares to raise development fund. Because the difference on history, culture and other aspects of China and the United States, standardize enterprise financial statements in the accounting standards is different. Many Chinese enterprises are deeply affected by these differences. On one hand, Chinese companies have to meet the requirements of both the American and Chinese accounting standards. On the other hand, Chinese enterprises in the United States must face up to many economic frictions, besides these differences make the cross-border audit facing great difficulties. Chinese enterprises were oppugned by some American research organizations, which reports said Chinese enterprises' financial report was illusive. The "trust crisis" bogged down many Chinese enterprises in 2011. Many enterprises were to withdraw from the market. At this time the


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本文作者2019-07-10 13:57
locoy
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