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使领馆在大众眼里是一种比较特殊甚至神秘的工作机构,作为外国派驻在中国的工作联络处,使领馆的工作流程其实和大多数企事业单位差不多,但是它所涉及到的法律法规和会计准则就完全不同了,中国的企业都要参照国务院制定发布的《会计法》以及相关的会计准则,而作为外国领土,使领馆则不需要参照中国的会计法甚至其他所有法律条规。不过作为一个在中国境内运行的单位,则又会在实际工作操作过程中不断遇到一些和中国会计准则冲突的地方。笔者在瑞典驻沪总领馆的商务处担任财务经理一职,因此在本文中笔者将以瑞典领馆商务处的现实例子为依据,讨论这些冲突难题和解决思路。
The consulate is a special or even mysterious working institution in the eyes of the general public. As a foreign liaison office stationed in China, the working procedures of the embassy and consulate are in fact similar to those of most enterprises and public institutions. However, the laws it deals with Statutes and accounting standards are completely different. Chinese enterprises must refer to the Accounting Law formulated by the State Council and relevant accounting standards. As foreign territories, embassies and consulates do not need to refer to China’s accounting laws and all other laws and regulations . However, as a unit operating in China, there will continue to be some conflicts with Chinese accounting standards in the course of actual work operations. The author holds the post of Finance Manager at the Commercial Office of the Swedish Consulate General in Shanghai. Therefore, in this paper, I will discuss these conflicts and solutions based on the practical example of the Commercial Office of the Consulate in Sweden.