| 中、日、美会计准则比较 |
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| 引用本文： | 崔贞. 中、日、美会计准则比较[J]. 齐齐哈尔大学学报(哲学社会科学版), 2002, 0(5): 43-45 |
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| 作者姓名： | 崔贞 |
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| 作者单位： | 中国青年政治学院,图书馆,北京,100089 |
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| 摘 要： | 《企业会计准则》的颁布与实施,从根本上规范了企业会计工作,表明我国会计开始与国际会计惯例接轨。各国会计准则存在着诸多差异。对中、日、美三国会计准则的制定机构、法律依据、发布方式、结构、内容,以及会计目标和会计信息质量要求等加以比较,可以揭示它们之间的差异。
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| 关 键 词： | 会计准则 比较研究 中国 日本 美国 |
| 文章编号： | 1008-2638(2002)05-0043-03 |
| 修稿时间： | 2001-12-05 |
Comparison of accounting standards among China, Japan and America |
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| CUI Zhen. Comparison of accounting standards among China, Japan and America[J]. Journal of Qiqihar University (Philosophy & Social Science Edition), 2002, 0(5): 43-45 |
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| Authors: | CUI Zhen |
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| Abstract: | The promulgation and enforcement of accounting stardards in enterprises,implying that Chinese accountancy is beginning to conform with standard international accountancy.Nevertheless there still exists great differences among every nation in accounting srandards.This paper intends to compare the promulgating organizations;legal basis,method of issuing;structure,content,accounting objectives and requirements for the quality of accunting information of accounting standards in China,Japan and America,hence revealing their discrepancy. |
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| Keywords: | accounting standards comparative study China Japan America |
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