| 会计国家化和国际化的思考 |
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| 引用本文： | 吴山音.会计国家化和国际化的思考[J].郑州航空工业管理学院学报(社会科学版),2004,23(4):17-19. |
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| 作者姓名： | 吴山音 |
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| 作者单位： | 郑州大学升达经贸管理学院,河南,郑州,451191 |
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| 摘 要： | 经济世界一体化要求会计在国际间进行协调,如何对待会计的国际化与保持本国特色是人们较为关注的一个问题.文章从会计的双重属性出发,论述了会计的国家化与国际化的含义及相互关系,并对我国如何处理会计国际化与保持中国特色的问题提出了建议.
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| 关 键 词： | 会计国际化 双重属性 会计国家化 |
| 文章编号： | 1009-1750(2004)04-0017-03 |
| 修稿时间： | 2004年4月14日 |
Contemplating the Nationalization and Internationalization of Accounting-Concerning About the Chinese Characters of Accounting |
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| WU Shan-yin.Contemplating the Nationalization and Internationalization of Accounting-Concerning About the Chinese Characters of Accounting[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2004,23(4):17-19. |
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| Authors: | WU Shan-yin |
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| Institution: | WU Shan-yin |
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| Abstract: | Economic globalization requires the international reconciliation of accounting, people are concern about the accounting internationalization and the maintenance of Chinese characters of accounting. This paper starts from the dual-nature of accounting, talks about the significance and relationship between the nationalization and internationalization of accounting, it also gives suggestions on how to deal with accounting internationalization and the maintenance of Chinese characters of accounting. |
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| Keywords: | dual-nature nationalization internationalization dual-nature accounting nationalization |
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