代写作文：什么是会计实务
会计实务是企业的支柱，因为它帮助财务管理团队分析可用的现金流、债务和投资需求等。2000年以前，国有企业的财务报表不需要每年由独立审计员进行审计，但国家审计局或税务局可以为确定企业的税务责任或其他目的进行定期或社会审计(Earnshaw, 2005)。自2002年以来，除少数几类明确豁免的专业行业外，所有其他国有企业都必须至少每年进行审计。此外，《股份公司会计准则》和《外商投资企业会计准则》要求这些公司接受中国注册会计师事务所的年度审计(Earnshaw, 2005)。审计人员在报告外商投资企业的财务报表是否按照有关法律、法规编制时，可以参考下列主要法律、法规。在中国，国有企业不需要遵循审计准则，也不需要独立审计机构进行审计。根据Davidson & Chang(2001)的研究，中国引入了与公司法相适应的证券法。本法有利于本组织的股东，保护他们的权利不受任何与资产有关的虚假信息和误导性信息的侵害。
代写作文：什么是会计实务
因此，该法为遵循一定的质量标准，定期进行审计，披露有关组织财务状况的真实信息提供了依据。因此，投资者的需要和股东的利益迫使中国政府采用一些审计标准，如独立审计师，以揭示有关组织的真实信息，如西方国家(Davidson & Chang, 2001)。因此，可以说，由于某些原因，中国的审计准则是不同的。整个经济活动都在国家的控制之下(Earnshaw, 2005)，因此，只有一个企业实体是国企(state – Owned Enterprise)。根据Earnshaw(2005)的观点，调整苏联式基金会计的主要目的是在独立审计人员的帮助下评估国家拥有的资产，以确保目标生产率是否达到。这种会计方法基本上只注重资产负债表的形成，而没有适当的审计工作，以便向现有股东提供有关本组织财务业绩的信息。这是因为中国的主要目标并不是从中赚取利润;审计准则忽视了其他利益相关者的利益，保护公司的利益只是为了减少法律问题(Earnshaw, 2005)。
代写作文：什么是会计实务
Accounting practices are the backbone of the business firms because they help the financial management team to make analysis of available cash-flow, debt and need of investment etc. Prior to 2000, financial statements of state-owned enterprises were not required to be audited annually by independent auditors, but periodical or social audits conducted for the purpose of ascertaining the enterprise’s tax liabilities or other purposes might be conducted by the State Audit Bureau or Tax Bureau (Earnshaw, 2005). Since 2002, except for a few types of specialized industries that have been explicitly exempted, all other State-owned enterprises must be audited at least annually. In addition, the regulations governing the accounting of joint stock companies and foreign investment enterprises require these companies to be subject to an annual audit carried out by registered Chinese certified public accounting firms (Earnshaw, 2005). When reporting on whether the financial statements of foreign investment enterprises are prepared in accordance with the relevant laws and regulations, auditors may make reference to the following main laws and regulations.In China, the state-owned organizations do not require following auditing criteria and do not need to conduct an audit from independent auditors. According to Davidson & Chang (2001), China has introduced Securities Law that works along with Corporations Law. This law favours shareholders of the organization and protects their rights from any type of false information or misleading information related to assets.
代写作文：什么是会计实务
Hence, this law provides a base to follow some quality standards and conduct regular audit for disclosing real information about the financial position of the organization. Hence, the need for investors and benefits of shareholders forces the Chinese government to adopt some auditing standards such as independent auditors to bring out the real information about the organization like Western countries (Davidson & Chang, 2001).Hence, it can be stated that the auditing standards of China are different because of certain reasons. The entire economic activities were in the control of state (Earnshaw, 2005), Due to this, there was just one business entity that was SOEs (State Owned Enterprise). According to Earnshaw (2005), the main aim behind the adaptation of Soviet-style based fund accounting was for assessing the assets owned by the State with the help of independent auditors to ensure whether the targeted productivity was achieved or not. This accounting approach was basically only focused on the formation of balance sheet rather than proper auditing to provide information of the organization related to financial performance to existing shareholders. This was because the main goal of China was not to earn profits hence; the auditing standards neglect the interest of other stakeholders and protect the interest of the firm only for reducing legal issues (Earnshaw, 2005).