一、会计环境的差异在20世纪70年代末80年代初,由于香港、韩国、新加坡和台湾这4个国家和地区通过大力发展出口工业,使其各自的国内生产总值(GDP)呈现出较为稳定的发展趋势,且很快就跨入了新兴工业经济体(NIEs)的行列,因而曾被国际社会誉为“亚洲四小龙”。与大多数发展中国家和地区相比,尽管韩国、香港、新加坡、台湾都已经基本上实现了城市化 First, the accounting environment differences In the late 1970s and early 1980s, as Hong Kong, South Korea, Singapore and Taiwan, these four countries and regions through the development of export industries, so that their respective gross domestic product (GDP) showed a more Stable development trend, and soon entered the ranks of emerging industrial economies (NIEs), which has been hailed as the “four little dragons in Asia” by the international community. Compared with most developing countries and regions, although Korea, Hong Kong, Singapore and Taiwan have basically achieved urbanization