兩岸會計規範差異之研究

A Comparative Study on Accounting Regulation and System between Taiwan and China

史志強(Chih-Chiang Shih)

指導教授 ： 林江亮

中原大學/商學院/會計學系/碩士(2007年)

https://doi.org/10.6840/cycu200700649

摘要

本研究利用文獻資料分析法，首先，探討兩岸會計規範的架構及發展現況，其次，探討兩岸會計規範的制定程序，再其次，比較兩岸會計規範之優、缺點，最後探討兩岸會計規範之未來發展方向及改進建議。
　　經過文獻的比較分析，本研究發現，雖然台灣在會計法令的發展時程早於大陸，但因台灣受限於早期立法框架，對外在環境的變遷反而無法及時改進，其所制訂的會計法與商業會計法規範太過詳盡，許多內容僅需於會計制度內規定即可；反之大陸雖起步晚，一但決定改革開放，其所建立之會計法令反而能與國際接軌又不失中國特色，其1985年制定的會計法僅作原則性規範，指揮所有的會計法令制度，是大陸會計體系的根本母法，由於該法設計得當，造就了大陸此後會計法令體系的快速發展。再就兩岸會計制度發展而言，台灣的會計制度授權各主管機關制訂，因為所產生的會計制度種類繁多，沒有統一事權單位，造成管理的不便，而大陸會計制度則依據會計法全權由財政部制定國家的統一會計制度，在會計準則體系不完備之時是大陸會計執行的準據，目前採行會計制度與會計準則並行體制，為完全與國際會計準則接軌前的過渡作法；最後論及兩岸會計準則的發展，認為台灣以民間專業團體制訂的模式較由大陸官方主導制訂為佳。
　　綜合來說，建議我國會計法令部份應採大陸會計母法的形式較有利日後發展，且認為兩岸均應加速健全會計準則體系以完全取代會計制度是未來的改革方向。

關鍵詞：會計規範,會計法,會計制度,會計準則

關鍵字

會計制度 ； 會計規範 ； 會計準則 ； 會計法

並列摘要

This paper adopts Literature Review Method to probe into the structure and development stage, the legislation procedures, the advantages and disadvantages, and future development and improvement, of accounting regulation system on both sides of Taiwan Strait.

Through literature comparison, the paper finds that even established earlier than China, accounting systems, in Taiwan, restricted by the early legislation, failed to modify and reflect to the current environment. The framework of accounting system and business accounting laws covered too broad and detail. China, on the other hand, who started up late, adopted the international practices in their business accounting law. Its business accounting law, put in place in 1985, serves only as a principle to guide all deviated accounting systems. The law incorporated all necessary aspects, and as a result, accelerated its rapid development.

Accounting systems in Taiwan empowered governing bodies to set own applicable laws. Without a parent governing body, the practice resulted in complication and management difficulties. China’s accounting systems followed the business accounting laws set by the Minister of Finance. It serves as the standards during the absence of proper laws, and currently utilizes both accounting systems and accounting standards before adapting fully to international standards. In reviewing to the development of both countries, this paper suggests the creation of accounting standards in Taiwan should be led by civilian specialty organization, instead of government format in China.

In conclusion, for future development, the paper suggests to adapt China’s one parent accounting system, and accelerate the set up of accounting standards to replace accounting systems.

Keywords: Accounting Regulation System, Business Accounting Law, Accounting Systems, Financial Accounting Standards,

並列關鍵字

Accounting Regulation System ； Financial Accounting Standards ； Business Accounting Law ； Accounting Systems

參考文獻

12.楊慧敏，「兩岸非營利組織規範制度之比較」，中原大學會計學系碩士論文（2006），頁21。

15.綦好東，「1980年代以來中國(大陸)會計規範體系改革過程、動因及績效」，當代會計，第二卷第一期(2001年5月)，頁109-122。

5.許光泰，「評中國大陸「立法法」-中央立法部分」，中國大陸研究月刊，第43卷第10期(2000年10月)，頁47。

一、網站部份

1.「2007年5月海關進出口貿易概況暨補充說明」，中華民國財政部新聞稿，http://www.mof.gov.tw/ct.asp?xItem=39355&ctNode=657&mp=1。