| 荷兰会计及其对我国会计改革与发展的启示 |
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| 引用本文： | 高绍福. 荷兰会计及其对我国会计改革与发展的启示[J]. 福建农林大学学报(哲学社会科学版), 2002, 5(4): 37-39 |
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| 作者姓名： | 高绍福 |
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| 作者单位： | 集美大学财经学院,福建厦门,361021 |
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| 摘 要： | 荷兰会计因其“微观经济会计模式”而闻名于世 ,在公司会计的法律规范和监管、会计职业界和会计准则的制定、会计计量、所得税会计等方面都颇具特色。本文通过分析荷兰会计这些方面的特色及其形成背景 ,揭示了其对我国会计改革与发展所具有的借鉴意义和启示作用。
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| 关 键 词： | 荷兰 会计职业 会计准则 法律规范 会计实务 |
| 文章编号： | 1671-6922(2002)04-0037-03 |
| 修稿时间： | 2002-05-27 |
Dutch accounting and its enlightenment to the reform and development of Chinese accounting |
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| GAO Shao fu. Dutch accounting and its enlightenment to the reform and development of Chinese accounting[J]. Journal of Fujian Agriculture and Forestry University, 2002, 5(4): 37-39 |
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| Authors: | GAO Shao fu |
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| Abstract: | Dutch accounting is famous for its "model of micro economic accountancy" and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. By analyzing these characteristics and their background of Dutch accounting, this article discloses the use for reference and its enlightenment to the reform and development of Chinese accounting. |
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| Keywords: | the Netherlands accounting profession accounting standards lawful standard accounting practice |
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