| 会计准则国际趋同的经济学分析 |
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| 引用本文： | 周志和.会计准则国际趋同的经济学分析[J].长春理工大学学报(高教版),2006(2). |
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| 作者姓名： | 周志和 |
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| 作者单位： | 娄底职业技术学院 湖南娄底，417000 |
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| 摘 要： | 会计与产权之间有着紧密的联系。会计准则国际趋同的最终目的是在世界范围内界定产权和保护产权；趋同有利于降低交易费用,提高经济效率；会计准则国际趋同应坚持适度原则。
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| 关 键 词： | 会计准则 产权 趋同 |
Economics Analysis on International Convergence of Accounting Standards |
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| Zhou Zhihe.Economics Analysis on International Convergence of Accounting Standards[J].Journal of Changchun University of Science and Technology,2006(2). |
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| Authors: | Zhou Zhihe |
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| Abstract: | There is close relation between accounting and property rights.Above all,the purpose of international con- vergence of accounting standards is to decide and protect property rights.Moreover,convergence is good to reducing cost transaction and increase economic efficiency.Finally,we should stick to proper principle about international con- vergence of accounting standards. |
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| Keywords: | Accounting Standards Property Rights Convergence |
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