文档介绍：印度国际会计现状演讲稿
Hello. I am very glad to be here to introduce the Indian accounting system on behalf of our team. Before that, I’ll show you a ’’s about the largest corporate accounting scandal in the history of india.
视屏
Ok，after the video，you may wonder what exactly the Indian is。After my introduction you may find out what lead to the scandal in the video by yourself。I’ll show you that from three points：Economic history、accounting system、present situation。
Frist，We all know that the people of india have had a continuous civilization for more than 5000years,but the development of Accounting system still have problems.
一、经济特点历史：Economic history
India is a colony of British several years ago,so , india’s Political, economic,（include accounting）、cultural and other aspects influenced by British deeply.
印度以前是英国的殖民地，几百年来在政治、经济、文化等各方面都深受英国的影响。
1、from 1947 to the late 1970s,the indian economy was characterize by central government socialist to style planning and import to substitution industries。
从1947年到20世纪70年代末，印度的经济特点是由中央政府控制的社会主义 - 规划和导入 - 替代产业
2、Because the lack of competition contributed to poor product quality and inefficiencies in production，the government began opening up the economy in 1991。
缺乏竞争导致产品质量低劣和生产效率低下, 政府开始在1991年开放经济。
二、会计体系
会计法规与和实施
由于印度曾是英国殖民地，其经济与会计制度很大程度地受英国影响，
1、财务会计标准，在印度的两个主要来源是公司法和会计职业，而他们的公司法和其他会计法律的颁布多数根据英国法律
2、从1956年的公司法是由政府