Research on Enterprise Accounting in the Dual Currency System—Design of Enterprise Accounting in Pingtan Comprehensive Experimental Area

Xiu-qing WANG, Long-tian FU


The dual currency system is one of the specific measures for Haixi,s economic cooperation with Taiwan. The Pingtan Comprehensive Experimental Zone is a special zone in the Haixi-Taiwan Economic Cooperation Zone. The implementation of the dual currency system on the island will bring Taiwan-related enterprises. New opportunities and challenges. This paper analyzes the special background and significance of this policy. From the perspective of accounting, it sorts and expounds the differences and advantages of the dual currency system in the experimental area and the foreign currency accounting of other foreign-funded enterprises, and on the daily basis of the Taiwan-based enterprises in the dual-currency system. The accounting in the business is designed.


Dual Currency System, Accounting, Design


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