| 国内与国际会计准则比较 |
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| 引用本文： | 吴建绒. 国内与国际会计准则比较[J]. 宁波大学学报(人文科学版), 2004, 17(6): 114-117 |
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| 作者姓名： | 吴建绒 |
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| 作者单位： | 中国建设银行,宁波市分行,浙江,宁波,315010 |
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| 摘 要： | 文章以比较的形式展示出现有国际会计准则和国内会计准则的异同,分析了我国会计准则目前现 状形成的原因,以及国内会计准则在国际化进程中的可取之处和需要改进的地方,并展望其日后发展。
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| 关 键 词： | 国际会计准则 国内会计准则 比较 |
| 文章编号： | 1001-05124(2004)06-0114-04 |
| 修稿时间： | 2003-10-15 |
A Comparison between International and National Accounting Principles |
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| WU Jian-rong. A Comparison between International and National Accounting Principles[J]. Journal of Ningbo University(Liberal Arts Edition), 2004, 17(6): 114-117 |
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| Authors: | WU Jian-rong |
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| Affiliation: | WU Jian-rong |
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| Abstract: | This paper makes a comparison between international and national accounting principles. It analyses the reason for the current national accounting situation and points out the places that need improving. It also predicts the future of the development of national accounting principles. |
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| Keywords: | International accounting principles accounting principles of China comparison |
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