| 从当前我国会计环境看会计国际化 |
| |
| 引用本文： | 刘纯龙,高剑,卿松.从当前我国会计环境看会计国际化[J].四川理工学院学报(社会科学版),2005,20(4):51-53. |
| |
| 作者姓名： | 刘纯龙 高剑 卿松 |
| |
| 作者单位： | 1. 四川广播电视大学,四川,成都,610000
2. 西南财经大学,四川,成都,610000 |
| |
| 摘 要： | 随着经济全球化的发展,会计国际化已是大势所趋、潮流所向。面对会计国际化不可逆转的趋势与其背后隐藏的巨大国家利益的矛盾,我们究竟应如何抉择?本文从会计系统必须与其运行的环境相适应这一基本观点出发,结合我国当前会计环境加以分析,提出了自己的一些观点。
|
| 关 键 词： | 会计环境 会计国际化 中国特色 |
| 文章编号： | 1672-8580(2005)04-0051-03 |
On Fiscal Globalization from China's Current Accounting Environment |
| |
| LIU Chun-long,GAO Jian,QING Song.On Fiscal Globalization from China''''s Current Accounting Environment[J].Journal of Sichuau University of Science & Engineering:Social Sciences Edition,2005,20(4):51-53. |
| |
| Authors: | LIU Chun-long GAO Jian QING Song |
| |
| Institution: | LIU Chun-long1,GAO Jian2,QING Song1 |
| |
| Abstract: | With the development of economic globalization, accounting globalization is the tendency. How should we face the tendency and contradictions with national interests? This paper analyzes those problems and states the authors' points combined with China's current accounting environment and based on that accounting system must be adapted to its accounting environment. |
| |
| Keywords: | accounting environment accounting globalizaiton Chinese distinct characteristics |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
