声明
Abbreviation
1 Introduction
1.1 Background and Significance of Topic Selection
1.1.1 The Background of Topic Selection
1.1.2 The Significance of Topic Selection
1.2Literature Review
1.3 Research Methods
1.3.1 Survey Method
1.3.2 Regression Model and Regression Diagnostic
1.4 Research Content and Technical Roadmap
1.5 Paper Innovation Points and Contributions
2Overview of the Development of Cambodian Accounting System
2.1 The Formations of the Development of Accounting System in Cambodia
2.1.1 The Impact of Social and Political System on Cambodian Accounting System Development
2.1.2 The impact of Economic Development on Cambodian Accounting System Development
2.2 Introduction of the Development Stage
2.2.1 The Colonial Period (1863-1953)
2.2.2 Post-colonial Independence (1953-1970)
2.2.3 Post-coup Vietnam War Period-US Influence (1970-1975)
2.2.4 Khmer Rouge Regime (1975-1979)
2.2.5 Vietnamese Rule and Socialism-Strong Chinese Influence (1979-1991)
2.2.6 Soviet Style Accounting System Influence
2.3 Professional Accounting Institutions in Cambodia
2.3.1 Ministry of Economy and Finance (MEF)
2.3.2 The National Accounting Council (NAC)
2.3.3 The Kampuchea Institute of Certified Public Accountants and Auditors (KICPAA)
2.4 Summary
3Analysis of Current Accounting System based on Survey Method
3.1 Analysis of the Applicability of Cambodian Current Accounting System
3.1.1 Perception Quality of Financial Reporting
3.1.2 Rate of Compliance with the Statutory Audit
3.2 Analysis of the Practicability of the Cambodian Current Accounting System
3.2.1 Cambodian International Financial Reporting Standards (CIFRS)
3.2.2 Overview of Cambodian Accounting Standards (CASs)
3.3.3 Perception of Accounting Law Practices in Cambodia
3.3 Analysis of the Improvement of Cambodian Current Accounting System
3.3.1 Regression Estimation on Survey Data
3.3.2 Regression Result
3.4 Summary
4Analysis of Cambodian Accounting System based on Comparative Method
4.1 Overview of Vietnamese Accounting System
4.2 Comparison between Cambodian Accounting System and Vietnamese Accounting System
4.2.1 Similarities of Cambodian Accounting System and Vietnamese Accounting System
4.2.2 Differences of Cambodian and Vietnamese Accounting System
4.3Further Study of Cambodian Accounting System through SWOT Analysis
4.3.1 Strengths of Cambodian Accounting System
4.3.2 Weaknesses of Cambodian Accounting System
4.3.3 Opportunities of Cambodian Accounting System
4.3.4 Treats of Cambodian Accounting System
4.4 Summary
5Recommendations and Improvements to Cambodian Accounting System
5.1Factors Influencing to Cambodian Accounting System
5.2 Recommendations for the Possibility of Alignment with the International Accounting Standards (IAS)
6Conclusions, shortcomings and Prospects
6.1 Main Conclusions
6.2 Shortcomings and Prospects
参考文献
Appendix A: Survey Questionnaire
