摘要：会计作为一种经济管理活动，有着不可或缺的意义。它能够为国家宏观调控、制定经济政策提供信息；能够加强经济核算，为企业经营管理提供数据；能够保证企业投入资产的安全和完善；能够为投资者提供财务报告，以便于投资者进行正确的投资决策。早在3000多年前的西周时期，中国传统会计就已经出现，并且发展了这么多年。而近年来，ACCA作为一门新兴的发展性的会计学科，在中国已经获得了越来越多的重视与关注，作为一门国外学科引进到中国来，与中国传统会计肯定要做出一定的比较，明确ACCA在国内的现状，ACCA能够带给我们什么，对于中国传统会计而言有哪些优势与不足，以后的发展道路在哪里，是否能够与中国传统会计共同进步与发展，都是我们要重点关注的问题。本篇文章将重点通过ACCA与中国传统会计的差异比较，来对上述问题做一个深入的研究与回答。

关键词： 现状、差异、优劣势、未来。

On the system difference between ACCA and Chinese traditional accounting

Abstract：Accounting, as an economic management activity, has an indispensable significance. It can provide information for national macro-control and economic policy formulation; it can strengthen economic accounting, provide data for enterprise management, guarantee the safety and perfection of the investment of enterprises, provide financial reports for investors, and facilitate investors to carry out correct investment decisions. As early as the Western Zhou Dynasty more than 3000 years ago, traditional Chinese accounting has appeared and developed for so many years. In recent years, as a new and developing accounting discipline, ACCA has gained more and more attention and attention in China. As a foreign subject to China, it is sure to make a certain comparison with Chinese traditional accounting, to clarify the status of ACCA in China. What can ACCA bring to China and to China What are the advantages and disadvantages of traditional accounting, where is the future development path, and whether we can make progress and development with traditional Chinese accounting are all the key issues we should pay attention to. This article will focus on the above problems and make an in-depth study and answer through the comparison between ACCA and traditional Chinese accounting.

Keywords：Present situation、difference、swot、Future.

目录

目录 4

绪论 4

引言 5

一、研究背景和研究意义 6

（一） 研究背景 6

（二） 研究意义 7

1、 微观企业 7

2、 宏观行业 7

3、 国家整体 7

二、理论综述 8

（一） 国内研究现状 8

（二） 国外研究现状 8

（三） 本文写作思路 8

三、聚焦发展现状 10

（一） ACCA发展现状 10

（二） 中国传统会计发展现状 10

（三） ACCA与中国传统会计的相同点 11

（四） ACCA与中国传统会计的不同点 11

1、 ACCA与CICPA相比发展优势分析 11

2、 ACCA与CICPA相比发展劣势分析