The Preconditions for the Convergence of the National Accounting Systems of Russia and China

Subject. The subject of this paper are the main prerequisites for the harmonization of Russian and Chinese national accounting systems, as well as the main difficulties of convergence based on IFRS. Purpose. The purpose of the article is theoretical and practical justification of the possibility of convergence of Russian and Chinese accounting systems by considering the basic prerequisites for their independent development, as well as an analysis of the problems of transition of the two systems to IFRS standards. Methodology. The systematization of information about the studied objects was carried out by comparing the features of the historical, economic, national and ethical development of the two countries, by appealing to the analysts of Russian and Chinese authors, as well as the practice of drawing up financial statements by Russian-Chinese joint ventures. Results. As a result of the analysis, the main historical and normative prerequisites for convergence of the accounting systems of the two countries have been singled out, the main difficulties in comparing accounting practices and mechanisms for drawing up and presenting financial statements have been disclosed, and recommendations have been made for their elimination. The path of “club convergence” is proposed, which takes into account the historical, ethical and mental features of the national accounting systems of Russia and China. Conclusions. As the study showed, at present there are various prerequisites for the development of the concept of regional accounting convergence between Russia and China and other countries, in order to form a methodological apparatus for comparing the main elements of reporting of joint Russian-Chinese firms, for the successful implementation of joint investment projects in the energy sector, the military industrial complex, construction of large-scale infrastructure facilities, as well as strengthening trade cooperation. The conclusions and recommendations made by the author can be used in the training programs of the Russian-Chinese export center.

бухгалтерский учет, бухгалтерская отчетность, Россия, Китай, МСФО, конвергенция, учетная система, accounting, accounting reporting, Russia, China, IFRS, convergence, accounting system

1. Поленова С. Н. Эволюция регулирования бухгалтерского учета и отчетности в развитых европейских странах и России // Аудит и финансовый анализ. 2009. № 4. С. 66-75

2. Поленова С. Н. Природа регулирования бухгалтерского учета в Китае // Аудит и финансовый анализ. 2009. № 6. URL: http://auditfin.com/fin/2009/6/Polenova/Polenova%20.pdf (дата обращения: 05.06.2017)

3. Чайковская Л. А., Кожухов В. Л., Чжан Ш. Опыт реформирования системы бухгалтерского учета в Китае // Аудит и финансовый анализ. 2017. № 2. С. 60-64

4. Chow L. M., Chau G. K., Gray S. J. Accounting reforms in China: cultural constraints on implementation and development // Accounting and Business Research. 1995. Vol. 26. No. 1. Pp. 29-49

5. Gao S. S., Handley-Schachler M. S. The Influence of Confucianism, Feng Shui and Budhism in Chinese Accounting History // Accounting, Business & Financial History. 2003. No. 13. Pp. 275-303

6. 刘轶. 论欧盟金融服务法中的母国控制原则 //《法学论坛》 2006年03期, 131-137 页

7. 冯夕娟. 关于儒家中庸之道及其现实价值的研究. 西南财经大学，成都，2013年. 页数80

8. 王曉波. 先秦法家思想史論. 聯經出版事業公司, 台北， 1991年. 页数478

9. Садохин. А. П. Основы межкультурной коммуникации. М.: Юнити-Дана, 2003. 352 с

10. Accounting System of the People’s Republic of China for Enterprises with Foreign Investment. The Ministry of Finance. 24 June, 1992

11. Лымарь М. П. Сопоставление бухгалтерских балансов России и Китая // Международный бухгалтерский учет. 2016. № 12. С. 29-40

12. БРИКС - группа из пяти стран: Бразилия, Россия, Индия, Китай, Южно-Африканская Республика

13. ШОС - Шанхайская организация сотрудничества

14. Бухгалтерский учет в Китае. URL: http://www.csacc.org (дата обращения: 02.07.2017)

15. Кузнецова Е. Примечания к отчетности: как правильно представить нужную и полезную информацию // МСФО на практике. 2011. № 5. URL: http://msfo-practice.ru/article.aspx?aid=285014 (дата обращения: 02.07.2017)