| 后安然时代会计准则国际化再认识 |
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| 引用本文： | 韩绪军,李雨霞,杨英. 后安然时代会计准则国际化再认识[J]. 南京理工大学学报(社会科学版), 2005, 18(2): 53-55 |
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| 作者姓名： | 韩绪军 李雨霞 杨英 |
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| 作者单位： | 河海大学,商学院,江苏,南京,210098 |
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| 摘 要： | 会计准则国际化是各国会计发展的趋势,但在会计准则国际化过程中要考虑制度变迁成本和“经济后果”,我国会计准则国际化进程要与我国经济发展水平相适应。
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| 关 键 词： | “安然事件” 会计准则国际化 制度变迁成本 经济后果 适应性 |
Recognizing the Accounting Standard Internationalization Again in the Post-Enron Age |
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| Han Xujun,LI Yuxia,Yang Yin. Recognizing the Accounting Standard Internationalization Again in the Post-Enron Age[J]. Journal of Nanjing University of Science and Technology(Social Science), 2005, 18(2): 53-55 |
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| Authors: | Han Xujun LI Yuxia Yang Yin |
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| Affiliation: | Han Xujun Li Yuxia Yang Yin |
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| Abstract: | Accounting standard internationalization is the trend of all countries' accountancy development. But considering the system change cost and economic result during the progress of accounting standard internationalization, the process of accounting standard internationalization should fit in with the economic development standard in our country. |
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