| 论会计准则的实施与激励性管制 |
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| 引用本文： | 姜英兵. 论会计准则的实施与激励性管制[J]. 大连海事大学学报(社会科学版), 2003, 2(3): 44-47 |
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| 作者姓名： | 姜英兵 |
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| 作者单位： | 东北财经大学,财务与会计研究中心,辽宁,大连,116025 |
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| 摘 要： | 介绍了欧洲会计准则实施的经验和做法 ,归纳中国转轨经济下会计准则实施现状 ,依据会计准则实施激励的理论基础 ,提出会计准则实施激励性管制这一创新思路 ,最后给出若干启示与建议
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| 关 键 词： | 会计准则 实施 激励 管制 |
| 文章编号： | 1671-7031(2003)03-0044-04 |
| 修稿时间： | 2003-06-04 |
On enforcement of accounting standards and incentive regulation |
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| Jiang Yingbing. On enforcement of accounting standards and incentive regulation[J]. Journal of Dalian Maritime University:Social Science Edition, 2003, 2(3): 44-47 |
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| Authors: | Jiang Yingbing |
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| Abstract: | This paper introduces experiences and procedures of enforcement of accounting standards in Europe, and then summarizes China's status quo on enforcement of accounting standards in transitional economy. A new train of thought, incentive regulation, on enforcement of accounting standards are put forward and some comments on the enforcement subject are made. |
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| Keywords: | accounting standards enforcement incentive regulation |
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