| 会计准则国际协调的成因与对策分析 |
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| 引用本文： | 戴月娥.会计准则国际协调的成因与对策分析[J].长沙理工大学学报(社会科学版),2001,16(2):55-57. |
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| 作者姓名： | 戴月娥 |
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| 作者单位： | 长沙电力学院财经系!湖南长沙410077 |
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| 摘 要： | 《企业会计准则》颁布以来 ,随着入世进程的步步推进和全球经济的一体化 ,与国际会计接轨、会计准则国际化已是大势所趋。然而 ,人们对会计准则国际化的含义却有不同的理解。为此 ,应从会计准则国家差异产生的原因和背景出发 ,分析会计准则国际协调的成因 ,以提出我们应采取的对策
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| 关 键 词： | 会计准则 国际协调 对策 |
An Analysis of the Causes and Countermeasure of Accounting Standards for International Coordination |
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| DAI Yue,e.An Analysis of the Causes and Countermeasure of Accounting Standards for International Coordination[J].Journal of Changsha University of Science & Technology,2001,16(2):55-57. |
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| Authors: | DAI Yue e |
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| Abstract: | Since the formulation of Accounting Standards for Business Enterprises(ASBE),with the progress of China entering into WTO and the globalization of world economy,the internationalization of ASBE has been a tendency.However,people have various understandings of the intent of the trend.So it's necessary to analyse the causes of ASBE international coordination and work for an countermeasure on the basis of the reasons and background of national differences. |
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| Keywords: | accounting standards international coordination countermeasure |
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