国际种业交易的会计核算问题探析  

Exploration of Accounting Issues in International Seed Industry Transactions

作　　者：朱瑞华 Zhu Ruihua(Henan Open University,Zhengzhou,450001)

机构地区：[1]河南开放大学,郑州450001

出　　处：《分子植物育种》2024年第15期5204-5209,共6页Molecular Plant Breeding

摘　　要：本研究探讨了国际种业交易中会计核算的挑战以及解决方案,深入讨论了国际种业交易的背景及其重要性,并进一步阐述会计核算在种业交易中的作用;同时,本研究还根据国际种业市场的特性和相关的国际会计准则,论述了种业交易中会计核算的基本原则。对于会计核算中遇到的挑战,特别是跨国税收问题、汇率波动以及贸易法规和会计准则的差异,本研究提出了相应的解决方案,包括税收规划、汇率风险管理技术以及对国际会计准则的适应与统一等,旨在揭示国际种业交易会计核算的现状、问题及改进建议,为中国的种企提供一些切实可行的应对策略,并对有关部门制定相应的会计政策、定制国际交易的会计核算规则提供参考。This study explores the challenges of accounting in international seed industry transactions and proposes solutions, delving into the background and significance of international seed trade, and further elaborating on the role of accounting in seed transactions. Additionally, this research discusses the basic principles of accounting in seed industry transactions, based on the characteristics of the international seed market and relevant international accounting standards. In response to the challenges encountered in accounting, especially issues related to cross-border taxation, exchange rate fluctuations, and differences in trade laws and accounting standards, this study offers solutions including tax planning, exchange rate risk management techniques, and adaptation and unification with international accounting standards. The aim of this research is to reveal the current situation, problems, and suggestions for improvement in the accounting of international seed industry transactions, providing practical strategies for Chinese seed companies and referencing for relevant departments in formulating accounting policies and customizing accounting rules for international transactions.

关 键 词：国际种业交易 会计核算 跨国税收 汇率风险管理 国际会计准则 

分 类 号：F313[经济管理—产业经济] F302.6