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정건영,최순희 계명대학교 산업경영연구소 2001 經營經濟 Vol.34 No.1
This study is a comparative study of four different nations-Korea, Taiwan, China, DPRK-financial statements. It consists of financial statements preparing criteria and those forms and systems. This study found as follows. ①There are distinctive differences in financial statements between two different economic systems so called market economic system and planning economic system. ②Those differences include financial statements preparing criteria and those forms and systems along with elements and account classification of financial statements. ③There is also distinctive differences in elements and account classification of financial statements along with the difference of expense classification and revenue determination method between Chinese financial statements and DPRK's financial statements even if those nations have same socialist economic system as an accounting environment.