中英对照准则差异.docVIP

What is PRC GAAP? Generally accepted accounting principles (GAAP) in the People’s Republic of China (PRC) come from a number of sources, most notably the law, the Ministry of Finance (MOF), and, for listed company disclosures, the China Securities Regulatory Commission (CSRC). 何谓中国公认会计原则？ 中华人民共和国（“中国”）公认会计原则来自若干方 面， 最显着的来源是法律和财政部，而对于上市公司财 务报表信息披露而言，还有中国证券监督管理委员会 (“证监会”)。 The Law The Accounting Law of the PRC (last revised as of 1 July 2000) is the highest authority on accounting in China. It sets out general principles of accounting for all enterprises, including a definition of the nature and role of accounting and basic principles. It empowers the PRC Ministry of Finance to administer accounting affairs and to establish uniform accounting regulations and systems. Such regulations and systems have the force of law. 法律 《中华人民共和国会计法》(“《会计法》”) (最近一次 修订是在2000 年7 月1 日生效) 是中国会计领域的最高权 威。它规定了所有企业有关会计核算的一般要求及责任， 包括对会计核算的性质和作用的定义，以及基本原则，另 外，《会计法》亦授权财政部管理会计事务和建立统一的 会计制度。 In 2000, the State Council issued Financial Accounting and Reporting Rules for Enterprises (FARR). It focuses on such financial accounting and reporting matters as bookkeeping, preparation of financial statements, and reporting practices. It applies to all enterprises other than very small ones that do not raise funds externally. Ministry of Finance (MOF) Pursuant to its mandate under the Accounting Law, the MOF has issued various accounting regulations that apply to different categories of enterprises in China: ???In 1993, the MOF adopted the Accounting Standard for Business Enterprises (Basic Standard), which serves as the conceptual framework of accounting in China. However, many definitions and concepts included therein have been revised or updated by subsequent pronouncements such as the FARR. ???The MOF has adopted a series of Chinese Accounting Standards (CAS), in each case with a separate document of supporting implementation guidance. ???The MOF has recently developed two comprehensive accounting syst