中国与埃塞俄比亚会计制度比较研究

Abstract:As an important undertaking point of “the Belt and Road”，Ethiopia has become a key country of China’s investment in Africa. However，in the process of globalization，financial risks are becoming more and more evidently. The key to better controlling financial risks abroad and improving business performance depends on a full understanding of the differences in accounting systems between the two countries. According to the field research results，the author finds that the degree of localization of investment enterprises in Africa is generally insufficient，and there is a phenomenon of “internal and external accounts” which affects the sustainable development of enterprises. Therefore，taking Ethiopia as a case study，this paper makes a comparative analysis of accounting systems between China and Ethiopia. The study finds that China’s accounting system is relatively perfect and has better pertinence and adaptability. Ethiopia’s accounting mainly serves tax revenue，accounting practice and education lacks synergy，and the development has not yet been unified. Finally，based on the differences of accounting systems between China and Ethiopia，some suggestions are put forward for the financial operation of the investment enterprises in Africa.

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