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    題名: 俄羅斯會計制度歷史的背景與現狀
    其他題名: Historical background and current state of the accounting system in Russia
    作者: 黃立承;Huang, Li-Cheng
    貢獻者: 淡江大學俄羅斯研究所碩士班
    彼薩列夫
    關鍵詞: 俄羅斯;會計制度;會計;貪腐;Russia;Accounting System;accounting;Corruption
    日期: 2013
    上傳時間: 2013-04-13 10:33:17 (UTC+8)
    摘要: 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。
    關於俄羅斯會計教育,俄羅斯第一所商學院建立於帝國時代之1773年聖彼得堡,至1917年提供會計之商學院的數目增加了219所。蘇聯時期,會計不是很稱職的職業。從事會計工作不被稱為會計人員,他們被稱為簿記員。他們可以從職業學校獲得會計訓練,而且經過二年至三年之後可以獲得會計證書。最近幾年大學學習會計的學生人數已經明顯地增加。主要是因為會計已經變成較有聲望的職業,因而引起學生們願意去支付學費。
    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。
    俄羅斯會計準則特點,不具可靠性與完整性。俄羅斯與國際會計準則之間的協調,俄羅斯像是一個成長緩慢的小孩。現今俄羅斯是一個很有經濟潛力的國家,但令人感嘆的是不管在俄國帝國時代、蘇聯時代還是解體之後俄羅斯,每一個時代階段的會計制度都嚴重存在著貪腐問題,貪腐問題可說是如影隨形,以至於每一個時代階段皆設立法律規定來懲治處罰非法經濟貪腐行為。這也是在警惕會計人員、審計人員以及出納人員如果從事非法經濟就必須要付出慘痛的代價。
    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.
    顯示於類別:[俄羅斯研究所] 學位論文

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