墨西哥财务会计(英文版).ppt

Mexicos financial and accounting system;Directory;Ⅰ、Mexicos economic environment;The impact of the economic environment of accounting field;The influence of the economic environment for its accounting practice system;Ⅱ、An institute of certified public accountants to establish accounting and auditing standards;Ⅱ、An institute of certified public accountants to establish accounting and auditing standards;Ⅲ、Financial report is close to the US and the UK model;Ⅳ、Important features;Ⅴ、Certified public accountants industry management in China and the construction of accounting standards;A.The Mexican federal government adopted the federal government finance led the leadership, state municipal government to actively participate in the system of promoting the construction of government accounting in the government level to form resultant force, is helpful to establish a unified national government accounting system. At present, China is committed to establish a relatively complete system of government accounting standards, Mexicos ministry of finance was established the national coordination committee (CONAC) push forward the government accounting standard formulation and implementation of practice is worth using for reference. ;B.Mexican federal government attaches great importance to public hospitals, universities and other non-profit organizations accounting information quality, with funding support, enforce public sector certified public accountants audit system. Chinas state council document no. 2009 state 56 also put forward to promote the non-profit organization of certified public accountants audit system. The ministry of finance accounting department of hospitals, colleges and universities in recent years in the drafting of CPA audit system has done a lot of work, the next step is still need to strengthen communication and coordination, get the support of relevant department related units, departments and units, mix, pushing public hospital certified public accountan