在西方国家，尽管对会计准则和会计实务的补充和修订没有法律效力，但其成形

在西方国家，尽管对会计准则和会计实务的补充和修订没有法律效力，但其成形依托于现行国家法律框架，并且大多出自于公司条例或法案。公司条例或法案和其他适用于个别行业的法规，比如金融机构银行条例、上市条例或者是上市公司的股票法案，为会计行业的组织提供了一个制定会计与审计准则的框架。这些准则为确立会计原则和会计惯例形成了一个基础，而且允许企业有一定的灵活性来制定符合自身情况的会计政策。简而言之，最终的目标便是提供真实而公允的财务报表。
在1994年之前，中国缺乏一个使会计和审计准则能够架设于其上的监管框架，直到1994年7月1 日第一个中华人民共和国公司法的生效。缺乏此类的框架的结果是其他法规的形成，如国家证券法案和上市条例，相较而言更复杂耗时。
然而，在意识到需要确立一个可接受的会计原则使国内企业更容易吸引外资或者在国外上市之后，财政部在1992年1月颁布了一套独立的会计法规，适用于部分股份有限公司。
除此之外，财政部在1993年7月1号生效了第一套会计准则——《企业会计准则》，适用于所有中华人民共和国境内企业。尽管有时在关于执行哪一套会计准则上可能会感到困扰，再加上《中华人民共和国外商投资企业会计制度》，但是他们提供了相对统一的会计实务操作供企业遵守并准备财务报表。更重要的是，由于缺乏一个完整的监管和概念框架，这些会计制度和准则过于宽泛，他们包罗了会计概念，披露要求，会计分录，内控过程，会计记账，审计要求和清算。
随着1999年《会计法》，2000年《企业财务报告准则》，2001年年初《商业企业会计制度》的颁布整合了适用于不同企业的会计准则和法规，现代中国的会计框架终于变得清晰起来。随着2006年《企业会计准则》的实施，中国的会计准则逐渐趋同于IAS和IFRS。

結果 (英文) 1:

In the West, despite the additions and amendments to accounting standards and accounting practices have no legal effect, but it relies on the existing national legal framework, and mostly from the Companies Ordinance or law. Or Bill of the Companies Ordinance and other regulations applicable to individual industries, such as financial institutions banking regulations, listing rules or shares in listed companies Act, for the accounting industry organization with a developed accounting and audit standards framework. These guidelines for the establishment of accounting principles and accounting practices to form a basis, and allowing companies to have a certain degree of flexibility to develop their own accounting policies. In short, the ultimate goal is to provide a true and fair view of the financial statements. Prior to 1994, China's lack of an accounting and auditing standards can be set up on the regulatory framework on which, until July 1, 1994, the first People's Republic of China law to take effect. Result of the lack of such a framework is the formation of other legislation, such as the National Security Act and the listing rules, compared to more complex and time-consuming. However, aware of the need to establish an acceptable accounting principles makes it easier for domestic companies to attract foreign capital after or in foreign markets, the Ministry of finance in January 1992 issued a separate set of accounting regulations, applicable parts co., Ltd. In addition, the Treasury came into effect on July 1, 1993--the first set of accounting guidelines of the accounting standards for business enterprises, applied to all People's Republic of China enterprises in the territory. Although sometimes performed on which set of accounting standards is likely to feel disturbed, coupled with the People's Republic of China foreign investment enterprises accounting system, but they provide a relatively uniform accounting practice for companies to comply with and the preparation of financial statements. More importantly, due to the lack of a comprehensive regulatory and conceptual framework for these accounting systems and criteria too broad, they included the concept of accounting, disclosure requirements, will be recorded, internal control, accounting, and auditing requirements and liquidated. With the accounting Act 1999, in 2000 the guidelines on financial reporting, early 2001 enactment of the business enterprise accounting system integration applies different accounting standards and regulations, modern accounting framework, China has finally become clear. With the implementation of the accounting standards for business enterprises 2006, gradual convergence of Chinese accounting standards to IFRS and IAS.

結果 (英文) 2:

In Western countries, although supplemented and amended accounting standards and accounting practices of no legal effect, but it formed the basis on the existing national legal framework, and most come from the Companies Ordinance or Act. Companies Act and other statutes or regulations applicable to individual sectors, such as financial institutions, banking regulations, listing rules or a listed company's shares bill, the accounting industry organizations to provide a framework for the development of accounting and auditing standards. These guidelines establish the accounting principles and accounting practices formed a foundation, and allow companies to have some flexibility to develop accounting policies consistent with their own conditions. In short, the ultimate goal is to provide a true and fair financial statements.
Before 1994, China lacks a make accounting and auditing standards in its regulatory framework can be erected on the Law of the People's Republic of China into effect until July 1, 1994 the first one. Results absence of such a framework is the formation of other regulations, such as the National Securities Act and the Listing Rules, comparatively speaking more complicated and time consuming.
However, aware of the need to establish an acceptable accounting principles makes it easier for domestic firms to attract foreign investment in the foreign market, or after, the Ministry of Finance in January 1992 issued a separate set of accounting rules, applicable to part Corporation.
In addition, the Ministry of Finance in July 1, 1993 entry into force of the first set of accounting standards - "Enterprise Accounting Standards", applicable to all the territory of People's Republic of China companies. Although sometimes on the implementation of a set of accounting standards which may feel the distress, coupled with the "People's Republic of China foreign-invested enterprise accounting system", but they provide a relatively uniform accounting practices for business operations comply with and prepare financial statements. More importantly, the lack of a complete regulatory and conceptual framework, accounting system and these guidelines are too broad, they include accounting concepts, disclosure requirements, accounting entries, internal control procedures, accounting bookkeeping, auditing requirements and liquidation.
With the 1999 "Accounting Law", 2000 "Corporate Financial Reporting Standards", in early 2001, "Business Accounting System Enterprises" promulgated integrates accounting standards and regulations applicable to different enterprises, modern China has finally become clear accounting framework stand up. With the implementation of the "Enterprise Accounting Standards" of 2006, China's gradual convergence in accounting standards IAS and IFRS.

結果 (英文) 3:

In western countries, although the supplement and revision of accounting standards and accounting practices have no legal effect, but it relies on the existing national legal framework, and most of them come from the company's regulations or bills. Companies Ordinance or act and other regulations applicable to individual industries, such as banking regulations, listing regulations or the stock act of the listing Corporation, provide a framework for accounting and auditing standards. These guidelines form a basis for the establishment of accounting principles and accounting practices, and allow enterprises to have a certain flexibility to develop their own accounting policies. In short,The ultimate goal is to provide a true and fair financial statement. Before 1994, China lacked a regulatory framework that enables accounting and auditing standards to be erected on its supervisory framework until the company law of the people's Republic of China in July 1, 1994. The lack of such a framework is the result of the formation of other regulations, such as the National Securities Act and listing regulations, in comparison to the more complex and time-consuming. However, in the sense that the need to establish an acceptable accounting principle makes it easier for domestic enterprises to attract foreign investment or market after the listing, the Ministry of Finance issued a set of independent accounting regulations in January 1992,Applies to some Limited by Share Ltd. In addition to this, the Ministry of finance has become effective in July 1, 1993, the first set of accounting standards, accounting standards for enterprises, is applicable to all enterprises in the people's Republic of China. Although sometimes in the implementation of which set of accounting standards may be troubled, coupled with the Chinese people's Republic of foreign investment enterprise accounting system, but they provide a relatively uniform accounting practices for enterprises to comply with and prepare financial statements. More importantly, due to the lack of a complete regulatory and conceptual framework, these accounting systems and guidelines are too broad, they include accounting concepts, disclosure requirements,Accounting entries, internal control procedures, accounting, auditing, and liquidation. Along with the 1999 "accounting law", 2000 "enterprise financial reporting standards", in early 2001, "business enterprise accounting system" promulgated and integrated the application of accounting standards and regulations of different enterprises, modern China's accounting framework has finally become clear. With the implementation of enterprise accounting standards in 2006, China's accounting standards gradually converge to IAS and IFRS.