| 关于新形势下加强我国会计核算工作的思考 |
| |
| 引用本文： | 陈福涛.关于新形势下加强我国会计核算工作的思考[J].渤海大学学报(哲学社会科学版),2002,24(5):85-87. |
| |
| 作者姓名： | 陈福涛 |
| |
| 作者单位： | 锦州师范学院,附属高级中学,辽宁,锦州,121003 |
| |
| 摘 要： | 中国加入WTO,给我国的会计核算工作带来前所未有的发展机遇与发展空间。文章论述了加入世贸组织对我国会计核算对象、内容以及微观会计主体、会计法规、会计市场的影响,指出应加快会计核算职能的转变,并使之国际化。并从五个方面提出加入世贸组织后我国会计核算工作的对策。
|
| 关 键 词： | WTO 会计核算 会计准则 发展对策 |
| 文章编号： | 1001-6333(2002)05-0085-03 |
| 修稿时间： | 2002年5月16日 |
Considerations about the accounting and calculating career in China |
| |
| CHEN Futao.Considerations about the accounting and calculating career in China[J].Journal of Bohai University:Philosophy and Social Science Edition,2002,24(5):85-87. |
| |
| Authors: | CHEN Futao |
| |
| Abstract: | China's entry into WTO brings us an unprecedented opportunity and space for further developing our accounting and calculating career.The article illustrates the great effects on our country's accounting objects,contents,rules,markets and micro-accounting subjects resulted from the WTO entry,points out the urgency to speed up and internationalize the transmission of the accounting and calculating functions This article put forward the strategy for the accounting and calculating career in China from FIVE aspects. |
| |
| Keywords: | WTO accounting and calculating accounting standard developing strategy |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
