| 国际会计准则的制定程序与借鉴 |
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| 引用本文： | 宋川月,倪元春,吴玉兰.国际会计准则的制定程序与借鉴[J].郑州航空工业管理学院学报(社会科学版),2004,23(3):26-27. |
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| 作者姓名： | 宋川月 倪元春 吴玉兰 |
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| 作者单位： | 1. 中央财经大学会计系,北京,100085
2. 广东发展银行郑州分行,河南,郑州,450008 |
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| 摘 要： | 国际会计准则委员会是公认的制定国际会计准则的权威机构.国际会计准则已成为协调各国会计实务、推动经济业务国际化的重要工具.中国经济快速发展并日益和世界经济融合,会计准则的制定和会计制度改革应借鉴国际经验,并与国际接轨.
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| 关 键 词： | 国际会计准则 中国会计准则 制定程序 借鉴 |
| 文章编号： | 1009-1750(2004)03-0026-02 |
| 修稿时间： | 2004年3月17日 |
Establishment Procedure of the International Accounting Standards and its Reference to China |
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| SONG Chuan-yue,NI Yuan-chun,WU Yu-lan.Establishment Procedure of the International Accounting Standards and its Reference to China[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2004,23(3):26-27. |
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| Authors: | SONG Chuan-yue NI Yuan-chun WU Yu-lan |
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| Abstract: | International Accounting Standards Committee(IASC) is a well-known authoritative organization establishing and improving international accounting standards. The International Accounting Standards have coordinated the accounting practice in many countries and promoted businesses internationalization. China's economy is increasing quickly and has joined the world economy,so it is necessary to use the international experiences as reference to make our accounting standards. |
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| Keywords: | International Accounting Standards Chinese accounting standards establishment procedure reference |
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