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    Please use this identifier to cite or link to this item: http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/86987

    Title: 俄羅斯會計制度歷史的背景與現狀
    Other Titles: Historical background and current state of the accounting system in Russia
    Authors: 黃立承;Huang, Li-Cheng
    Contributors: 淡江大學俄羅斯研究所碩士班
    Keywords: 俄羅斯;會計制度;會計;貪腐;Russia;Accounting System;accounting;Corruption
    Date: 2013
    Issue Date: 2013-04-13 10:33:17 (UTC+8)
    Abstract: 俄國帝國時代主要兩位君主為彼得一世及亞歷山大二世,他們二位促成了外國會計思想傳入俄國境內。俄國帝國時代會計制度在稅收上發揮作用,蘇聯時代會計制度成了國家監督控制的工具,解體之後俄羅斯會計制度極為複雜,分為國有及私有。
    關於俄羅斯會計職業人員考試,俄國帝國時代,會計職業人員必須對語言學、數學這二部分進行考試。蘇聯時期,學生可以從職業學校獲得會計職業技能訓練,而且經過二年至三年之後,訓練、考試合格可以獲得會計證書。解體之後俄羅斯,在俄羅斯,會計師證照考試 (ACCA) 比美國會計師考試 (CPA) 較受歡迎。還有「英語」型式國際會計證照,例如管理會計師證照考試 (CMA Exam) 與財務管理師證照考試 (CFM Exam),以及「俄語」型式國際會計證照,例如會計從業人員考試 (CAP) 與國際職業會計師考試 (CIPA),俄羅斯學生成績皆表現良好。
    Main emperors are Peter I and Alexander II in Russia empire age, they hasten foreign accounting thoughts spread to Russia. Accounting system developed effect in tax in Russia empire age. Accounting system was just an instrument of state control in Soviet period. Russia’s accounting system is quite complicated, divided into state-owned and private-owned after the disintegration of the USSR.
    Regarding Russian accounting education, the first commercial college was established in St. Petersburg in 1773, then the number of commercial colleges offering accounting increased to 219 in 1917. In Soviet period, accounting profession is not competent employment. People who worked in accounting were not even called accountants, they were called bookkeepers. They received their training from vocational schools, and received accounting diploma after two to three years. The number of students studying accounting has increased recently. Main reason is because accounting has become a more prestigious profession. Students are more willing to pay tuition.
    Regarding Russian accounting professional personnel exams, accounting professional personnel must accept two parts-linguistics and math exams in Russia empire age. In Soviet period, students can receive accounting profession technical training from vocational schools, and receive accounting diploma after two to three years, qualified training and exams. In Russia, ACCA exams is more popular than American CPA exams after the disintegration of the USSR. In addition, “English Style” international accounting certificate, for example, CMA exam and CFM exam, and “Russian Style” international accounting certificate, for example, CAP exam and CIPA exam, Russian students all gain good grades.
    The characteristic of Russian accounting standard is not provided with reliability and completeness. Coordination between Russia and international accounting standard, Russia is like a slow growing child. At present, Russia is an economic potential country, but it makes many people sigh that in Russia empire age, in Soviet period, and Russia after the disintegration of the USSR, the accounting system exists seriously corrupt problem every age stage, corrupt problem is “as the shadow follows the form”, that law is established to punish illegal economy corrupt behavior every age stage. This also vigilances accountants, auditors, and tellers, if they deal with illegal economy, they must pay painful price out.
    Appears in Collections:[俄羅斯研究所] 學位論文

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