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中国における中小企業会計2014についての一考察
https://doi.org/10.18999/ecos.62.3.55
https://doi.org/10.18999/ecos.62.3.55e85deabd-027b-4903-9082-4f906fffa431
名前 / ファイル | ライセンス | アクション |
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hu.pdf (880.5 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2015-04-02 | |||||
タイトル | ||||||
タイトル | 中国における中小企業会計2014についての一考察 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | The Chinese Accounting Standards for SMEs in 2014 : Comparison Analysis with Japan and IASB | |||||
言語 | en | |||||
著者 |
胡, 丹
× 胡, 丹× HU, Dan |
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アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | SME (Small and Medium-sized Enterprise) | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Accounting for SMEs | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | China | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | The Small Companies' Accounting Standards | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | Simplification of the Common Standards | |||||
抄録 | ||||||
内容記述 | This paper analyses the Chinese accounting for SMEs in 2014. Specifically, this study focuses on the Small Companies' Accounting Standards issued on 18th October 2011 by Ministry of Finance People's Republic of China. To better identify the characteristics of Chinese accounting for SMEs, the paper performs comparison analysis among Japan, IASB and China. This paper identifies a number of interesting findings. In China, the average size of small companies is comparable to the size small-middle companies in Japan. The Chinese Small Companies' Accounting Standards has a key concept, the Simplification of the common standards, which is based on IASB's standards. However, the characteristics of companies applying the Small Companies' Accounting Standards are different from SMEs adopting the IASB's standards. On the other hand, before the Small Companies' Accounting Standards' issue, there is a little long way from 2003, showing the anguish of Chinese government to cope with the legislating the accounting standards for SMEs. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.62.3.55 | |||||
ID登録タイプ | JaLC | |||||
関連情報 | ||||||
関連タイプ | isVersionOf | |||||
識別子タイプ | URI | |||||
関連識別子 | https://www2.soec.nagoya-u.ac.jp/bulletin/proceedings/#vol62 | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 62, 号 3, p. 55-63, 発行日 2015-03-25 |
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著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/21432 | |||||
識別子タイプ | HDL |