| 会计国际化问题研究 |
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| 引用本文： | 陈立军.会计国际化问题研究[J].大连海事大学学报(社会科学版),2005,4(3):38-42. |
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| 作者姓名： | 陈立军 |
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| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025 |
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| 摘 要： | 跨国公司及资本市场的发展正推动着会计的国际化,会计国际化的过程就是各种利益较量的过程。中国在会计国际化的进程中,不能放弃国家利益,这也是中国会计保留中国特色的原因所在。
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| 关 键 词： | 会计国际化 制度变迁成本 会计准则 |
| 文章编号： | 1671-7031(2005)03-0038-05 |
| 修稿时间： | 2005年6月20日 |
Research on accounting internationalization |
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| CHEN Li-jun.Research on accounting internationalization[J].Journal of Dalian Maritime University:Social Science Edition,2005,4(3):38-42. |
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| Authors: | CHEN Li-jun |
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| Abstract: | The development of multinational corporations and the asset market are giving impetus to the accounting internationalization, which is just the process of scrambling for markets. On the way to accounting internationalization, our country should not relinquish its benefits to compromise with international accounting standards. This is also the reason why our accounting maintains its characteristic. |
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| Keywords: | accounting internationalization the cost of changing system accounting standards |
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