| 中德财务报告比较研究 |
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| 引用本文： | 谭翀. 中德财务报告比较研究[J]. 华北航天工业学院学报, 2003, 13(1): 35-38 |
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| 作者姓名： | 谭翀 |
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| 作者单位： | 华北航天工业学院财会金融系 河北廊坊065000 |
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| 摘 要： | 本文从介绍形成德国独特会计模式的经济因素和社会因素入手，继而选取中德两家在纽约证交所上市公司的会计报告进行比较，目的在于揭示两国财务报告不同之处。
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| 关 键 词： | 中国 德国 财务报告 比较研究 会计比较 商业环境 会计原则 职业组织 会计报表 |
Comparative Financial Report between Germany and China |
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| TAN Chong. Comparative Financial Report between Germany and China[J]. Journal of North China Institute of Astronautic Engineering, 2003, 13(1): 35-38 |
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| Authors: | TAN Chong |
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| Abstract: | Firstly introduce economic factors and social factors that come into being special German accounting model, then compare the financial report between a Chinese company and a German company that they are listed in NYSE.All these in order to open out the difference of financial report between two countries. |
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| Keywords: | germany accounting financial report comparative accounting |
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