Comparative Study Of Chinese And Russian Accounting Systems

Accounting information is indispensable in modern economic life and economic information. Micro accounting information as public information relating to the reliability of the associated user decision-making involved in the macro social stability and people’s livelihood. Ensure the reliability of accounting information, comparability, relevance, understandability, and timeliness of the rules of play the social function of the accounting information is essential; the other hand, in order to ensure the quality of accounting information, accountmg, production and accounting information must be open, apply a consistent and systematic, comprehensive, specific, easy to understand, easy to operate to provide a common accounting information media, is the accounting system. Since the founding of the accounting system has been the most important rules of standardizing accounting information to make a contribution to the socialist economic construction in China, but due to the integrity of the accounting system theory, a systematic study of the severe shortage of a certain extent, restricted the accounting institutional development of the theory and practice improvement, and even some vague understanding. In view of this, the author’s combination of normative and empirical research, on the basis of existing research results, more comprehensive, system-depth study of the accounting system of the theoretical issues.China and Russia used to be a highly centralized state, economic system of the two countries has experienced a huge change from planned economy to a market economic system transition and system of accounting standards has also experienced a relatively short period.adjustment, development, development of accounting standards compatible with the national market economy environment. But China and Russia, accounting course of development, characteristics, standards are not the same degree of convergence with international accounting standards are more number of inconsistencies. History and characteristics of the Russian accounting system, refer to the IF AC accounting system for its member countries, convergence with international accounting system to its member states sent a questionnaire, analysis of the Sino-Russian accounting system international convergence and, thereby proposed a revealing view of the development of Chinese accounting.The establishment and development of the accounting system and its existence is closely related to the accounting environment. With the national conditions of China and Russia from a planned economy to market economy country, the two countries in the accounting environment, accounting Evolution of different, but there are similarities with the obvious characteristics of countries with economies in transition. The article compares the two countries in the implementation and results of the accounting reform, the functions and objectives of accounting standards, the legal status of the system of accounting standards and accounting standards system of international convergence, the improvement of the accounting system with a certain degree of inspiration and reference.A more comprehensive and in-depth discussion of the paper the main part of the development and changes of the following aspects of accounting and cooperative relations in China and Russia. First of all, environment Accounting cooperation between China and Russia, the background analysis, and then discussed the development of economic and trade cooperation between China and Russia, a large number of detailed data, status, characteristics, reasons for the problems and the mutual orientation of accounting policy of cooperation, The basic strategy, future development prospects. On this basis, the accounting cooperation between China and Russia should adhere to the basic principles and strategic direction of thinking. They have the same point? What is the difference?The first chapter, the paper first clarifies the background, purpose and significance of the study, the research ideas, research methods and innovative direction, and this depends on the theoretical basis of a summary; in the second chapter, Russia accounting system, including main content and features of the Russian accounting system, the Russian accounting standards, reform of the accounting system, accounting, legal and accounting regulation; Chapter3, we study the characteristics of the Chinese accounting system, the accounting model and accounting laws, focused on China accounting standards and the reform process; in the fourth chapter, the author discusses the comparison of the Russian accounting system, the depth of focus from the two aspects of the reform of the accounting system and the criteria for convergence; in Chapter5, the main summary of this article conclusions and further research prospects.The article has the following innovations:First, accounting cooperation between China and Russia for the object, the first time, more comprehensive, systematic study of the Sino-Russian accounting system problems, focusing on horizontal comparison of the two accounting system;Second, according to the bilateral political and economic changes in the environment, dynamically view changes in their accounting conditions for cooperation,"two-step" development strategy more suitable for the convergence of accounting system standards between the two countries in different stages of development; Third, the study proposed accounting system cooperation between China and Russia should go to regional development, advancing the idea of cascade;Fourth, China and Russia in the accounting system reform and the convergence of accounting standards between the two countries should strengthen cooperation to serve the two countries’ economic, but also for the Asia-Pacific market.