| 中英会计核算制度比较 |
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| 引用本文： | 王小宁,宋建利. 中英会计核算制度比较[J]. 三峡大学学报(人文社会科学版), 2004, 26(5): 67-68 |
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| 作者姓名： | 王小宁 宋建利 |
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| 作者单位： | 1. 三峡大学,经济与管理学院,湖北,宜昌,443002
2. 长江大学,审计处,湖北,荆州,434102 |
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| 摘 要： | 会计制度受一个国家的政治、经济、文化等环境的影响,为促进我国新一轮会计准则的改革和完善,从会计核算制度体制、对象、内容等方面比较了中英会计核算制度的差异。
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| 关 键 词： | 会计 核算 制度 比较 |
| 文章编号： | 1672-6219(2004)05-0067-02 |
| 修稿时间： | 2004-03-26 |
A Comparison of the Education of Accounting in China and in U.K. |
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| WANG Xiao-ning,SONG Jian-li. A Comparison of the Education of Accounting in China and in U.K.[J]. Journal of China Three Gorges University(Humanities & Social Sciences), 2004, 26(5): 67-68 |
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| Authors: | WANG Xiao-ning SONG Jian-li |
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| Affiliation: | WANG Xiao-ning~1,SONG Jian-li~2 |
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| Abstract: | Education of accounting is subject to a country's accounting environment which is composed of many factors such as political situation, economic condition, culture and so on. The paper tends to compare the education of accounting in China and in U.K. from many aspects such as teaching methods of accounting as well as the teaching content of accounting. |
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| Keywords: | accounting teaching systenl comparison |
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