| 中国—东盟自由贸易区会计准则趋同问题思考——基于多元文化视野 |
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| 引用本文： | 普卫明.中国—东盟自由贸易区会计准则趋同问题思考——基于多元文化视野[J].云南民族大学学报(哲学社会科学版),2011,28(2):105-108. |
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| 作者姓名： | 普卫明 |
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| 作者单位： | 云南民族大学,人民武装学院,云南,昆明,650031 |
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| 摘 要： | 中国-东盟自由贸易区的全面建设,深化和发展了双边经济贸易交流关系,会计准则国际趋同发展将极大地推进区域经济交往,基于中国-东盟自由贸易区各国多元文化的视野,以区域内各国会计准则规范的协调为基础,尽量求同存异,促进区域性会计准则的趋同。
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| 关 键 词： | 中国-东盟自由贸易区 多元文化视野 会计准则国际趋同 |
The International Accounting Standardization in CAFTA in the Multi-cultural Perspective |
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| PU Wei-ming.The International Accounting Standardization in CAFTA in the Multi-cultural Perspective[J].Journal of Yunnan Nationalities University:Social Sciences,2011,28(2):105-108. |
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| Authors: | PU Wei-ming |
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| Institution: | PU Wei-ming(School of People's Armed Forces,Yunnan University of Nationalities,Kunming 650031,China) |
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| Abstract: | The establishment of China-ASEAN Free Trade Area(CAFTA hereinafter) has furthered the economic and trade development in this area.If the international accounting standardization in CAFTA is realized,there will be further economic development in this area.This process of standardization relies on an understanding of the multi-cultural features of CAFTA,a reasonable integration of their accounting rules and a possible reconciliation of their differences. |
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| Keywords: | China-ASEAN Free Trade Area multi-cultural perspective international accounting standardization |
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