中国标准化Issue(9)：103-109,7.DOI:10.3969/j.issn.1002-5944.2025.09.014
两岸会计标准共通需求识别及政策建议
Identification of Requirements of Cross-Strait Accounting Standards Sharing and Policy Suggestions
摘要
Abstract
The cross-Strait common standards align with the broader trend of integrated economic development and the common interests across the Taiwan Strait.In the process of coordinating standards in various industries,accounting is the foundation of cross-Strait economic cooperation,and it is necessary to start the work of harmonizing accounting standards as soon as possible.Based on studying the needs of stakeholders in terms of the alignment of accounting standards,this paper identifies the key areas of the standards sharing.By strengthening communication and cooperation between industry,academia,and research enterprises across the Taiwan Strait,building a platform for sharing accounting standards,enhancing training and exchange of accounting talent,and developing standards for financial information security,cross-Strait common accounting standards can be released,implemented,and promoted.It will provide standardized technical support for cross-Strait economic integration and development,especially for the cultivation of common industries and the construction of a common market.关键词
两岸标准共通/会计标准/需求识别Key words
cross-Strait common standards/accounting standards/identification of requirements引用本文复制引用
贾琛珉..两岸会计标准共通需求识别及政策建议[J].中国标准化,2025,(9):103-109,7.基金项目
本文受厦门市社科联、厦门市社科院厦门市社会科学调研课题项目(项目编号:厦社科研[2024]D05号) （项目编号:厦社科研[2024]D05号）
厦门市科协重点调研课题(课题编号:xmkx202405)资助. （课题编号:xmkx202405）
