China And Russian Accounting System Comparative Analysis

Accounting standards have always been the basic requirements for the establishment of the accounting system in each country. The establishment of a complete accounting standards need to collect information from various parties to finalize the accounting standards, in particular, the requirements of a national financial sector is relatively high. Currently Russian accounting standards establishment and implementation experien ce is a long process, in contrast to the analysis of the differences between accounting standards both understanding of accounting standards are not the same, and need to pay attention to the content is between the accounting standards and related laws and regulations have no clear relationship is accounting standards in the implementation process of no legal support. If there is an accounting irregularities, the specific process of which there is no law, no legal basis, the implementation does not rise, wh ich brings a lot of trouble to accounting standards. In the Sino Russian accounting standards in contrast to the implementation of accounting standards is not unified, Russia is currently the lack of a sound commodity market and the securities market, the lack of professional accounting personnel, accounting standards makers limitations.This article collects the contemporary Chinese and foreign academic circles about the Sino Russian accounting standards of various documents and materials, and puts forward the research background and research significance, for the domestic and foreign research present situation carries on the literature summary analysis. In view of the development course of Sino Russian accounting standards, from the time for the node, but also summed up the two sides of China and Russia to define the concept of accounting standards and understanding. T he establishment of Sino Russian accounting standards database, to analyze and demonstrate the accounting standards of China and russia. Russian accounting standards existed problems are analyzed, the Chinese accounting standards exist practical problems, and other laws and regulations is not enough coordination, function and the effect of poor, and Russia exist the exterior environment is not enough perfect, the implementation of accounting standards are not unified, professional accounting personnel lack and so on. In view of the concrete comparison between the accounting standards of China and Russia, the problems existing in the accounting standards of China and Russia, the causes of these problems are analyzed, and some constructive suggestions are put forward. A comprehensive summary of the importance of Sino Russian accounting standards and the main development prospects for the follow-up study to increase the recommendations.