<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">PBES</journal-id><journal-title-group><journal-title>Proceedings of Business and Economic Studies</journal-title></journal-title-group><issn>2209-2641</issn><eissn>2209-265X</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/pbes.v5i3.3928</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Research on the Environmental Factors Causing Accounting Differences Between China and Foreign Countries</title><url>https://artdesignp.com/journal/PBES/5/3/10.26689/pbes.v5i3.3928</url><author>ChenZiyun</author><pub-date pub-type="publication-year"><year>2022</year></pub-date><volume>5</volume><issue>3</issue><history><date date-type="pub"><published-time>2022-06-20</published-time></date></history><abstract>The official release of China’s new accounting standards has realized the convergence of its accounting standards and international accounting practices. However, affected by factors such as the economic environment, political environment, social culture, law, and tax system, there are still some differences between China’s accounting standards and international accounting standards, which will have a certain impact on the realization of the integration of accounting standards. Therefore, this paper analyzes the environmental factors of accounting differences between China and foreign countries, as well as explores specific measures to reduce the accounting differences between China and foreign countries, aiming to provide some useful references and promote the internationalization of China’s accounting standards.</abstract><keywords/></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>Wu W, Shao Y, 2022, Post Epidemic Development of Jingdezhen Ceramic Museum in the Digital Age. Journal of Ceramics, 43(01): 158–162. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.13957/j.cnki.tcxb.2022.01.019</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B2" content-type="article"><label>2</label><element-citation publication-type="journal"><p>Yang Y, 2021, Comparison and Enlightenment of Chinese and Foreign Accounting Reports. Wealth Life, 2021(16): 133–134.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B3" content-type="article"><label>3</label><element-citation publication-type="journal"><p>Li R, 2021, Financial Management Problems and Countermeasures of Cross-Border E-Commerce Enterprises Under the Difference of Chinese and Foreign Accounting Systems. Journal of Tongling University, 20(04): 45–47. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.16394/j.cnki.34-1258/z.2021.04.009</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B4" content-type="article"><label>4</label><element-citation publication-type="journal"><p>Han W, 2021, Research on the Impact of New Media on the Marketing Communication of China’s Animation Industry and Its Optimization Strategy. Hebei University of Economics and Trade. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.27106/d.cnki.ghbju.2021.000691&amp;dbcode=CMFD</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B5" content-type="article"><label>5</label><element-citation publication-type="journal"><p>Wang Z, 2021, A Comparative Study of Chinese and Foreign Accounting Information Systems – Based on Oracle NetSuite ERP and UFIDA ERP. China’s Collective Economy, 2021(08): 165–166.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B6" content-type="article"><label>6</label><element-citation publication-type="journal"><p>Li Y, Wei K, 2020, Accounting Research at Home and Abroad: Current Situation, Hot Spots and Trends – From the Perspective of Bibliometric Research. Journal of Statistics, 1(05): 81–94. http://kns.cnki.net/kcms/detail/detail.aspx?doi=10.19820/j.cnki.issn2096-7411.2020.05.008</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B7" content-type="article"><label>7</label><element-citation publication-type="journal"><p>Xu W, Zhang X, Tian Z, et al., 2020, Comparative Study on the Training Mode of Chinese and Foreign Master of Accounting (MPAcc). Business Accounting, 2020(18): 98–101.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B8" content-type="article"><label>8</label><element-citation publication-type="journal"><p>Zhang M, 2020, Comparative Study on Accounting of Chinese and Foreign Non-Profit Organizations. Accounting Study, 2020(11): 135–136.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B9" content-type="article"><label>9</label><element-citation publication-type="journal"><p>Yang X, 2019, Problems and Countermeasures in Teaching Quality Management of Sino Foreign Cooperation in Accounting Major in Higher Vocational Colleges. Modern Commerce and Industry, 40(36): 152–154. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.19311/j.cnki.1672-3198.2019.36.081</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B10" content-type="article"><label>10</label><element-citation publication-type="journal"><p>Gu X, 2019, On the Talent Training Mode of Sino Foreign Cooperation in Running Schools of Accounting Specialty. Accounting Study, 2019(09): 208–209.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B11" content-type="article"><label>11</label><element-citation publication-type="journal"><p>Zhao Y, 2019, Comparative Study on Chinese and Foreign Accounting Standards. Accounting Study, 2019(05): 106 + 108.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B12" content-type="article"><label>12</label><element-citation publication-type="journal"><p>Li S, Tang Y, 2017, Comparison of Accounting Treatment of “Flow Support” Business of E-Commerce Enterprises Between China and Foreign Countries. Accounting Newsletter, 2017(13): 116–118. https://www.cnki.net/kcms/doi/10.16144/j.cnki.issn1002-8072.2017.13.033.html</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B13" content-type="article"><label>13</label><element-citation publication-type="journal"><p>Luo Y, 2017, Comparative Analysis of Accounting Treatment Norms of Other Comprehensive Income Between China and Foreign Countries. Contemporary Accounting, 2017(04): 19–20.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B14" content-type="article"><label>14</label><element-citation publication-type="journal"><p>Wang L, 2016, Comparison and Enlightenment of Chinese and Foreign Accounting Reports. Modern Economic Information, 2016(21): 210.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B15" content-type="article"><label>15</label><element-citation publication-type="journal"><p>Ren L, 2016, Research on Influencing Factors and Enlightenment of Differences in Accounting Reports Between China and Foreign Countries. Enterprise Reform and Management, 2016 (11): 141 + 144. https://www.cnki.net/kcms/doi/10.13768/j.cnki.cn11-3793/f.2016.2164.html</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B16" content-type="article"><label>16</label><element-citation publication-type="journal"><p>Chen M, 2016, Research on Accounting Adjustment Items of Chinese and Foreign Accounting Statements of Foreign-Invested Enterprises. Shanghai Jiaotong University. https://kns.cnki.net/kcms/detail/detail.aspx?doi=10.27307/d.cnki.gsjtu.2016.001277&amp;dbcode=CMFD</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B17" content-type="article"><label>17</label><element-citation publication-type="journal"><p>Murray, 2021, Analysis on the Differences and Advantages of Accounting Standards Between Chinese and Foreign Central Banks. Shanghai Business, 2021(05): 110–111.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B18" content-type="article"><label>18</label><element-citation publication-type="journal"><p>Li Y, 2021, Comparison and Cooperation Between Chinese and Foreign Applied Undergraduate Accounting Teaching. Modern Communication, 2021(09): 85–87.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B19" content-type="article"><label>19</label><element-citation publication-type="journal"><p>Fan S, Wang X, Zhu Y, et al., 2021, Analysis on the Forming Factors of the Differences Between Chinese and Foreign Accounting Models. China’s Collective Economy, 2021(08): 167–168.</p><pub-id pub-id-type="doi"/></element-citation></ref><ref id="B20" content-type="article"><label>20</label><element-citation publication-type="journal"><p>Zhong B, 2020, Comparison and Difference Analysis of New Lease Accounting Standards Between China and Foreign Countries. Financial Accounting, 2020(12): 17–26.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
