节点文献

浅议我国会计国际化

A Tentative Discussion on Internationalization of Chinese Accounting

  • 推荐 CAJ下载
  • PDF下载
  • 不支持迅雷等下载工具,请取消加速工具后下载。

【作者】 郭淑萍; 刘育红;

【Author】 Guo Shuping1,Liu Yuhong2(1.People’s Hospital in Linfen,Linfen,Shanxi,041000;2.Shanxi TV University,Taiyuan,Shanxi,030027)

【机构】 临汾市人民医院; 山西广播电视大学 山西临汾041000; 山西太原030027;

【摘要】 随着全球贸易的飞速发展和世界经济一体化趋势的不断加强,会计国际化已成为世界各国普遍关注的现实问题。本文从会计国际化已成为世界经济发展的必然趋势入手展开论述,分析了中国会计准则与国际准则接轨的必然趋势,并对中国会计的国际化发展提出了建议。

【Abstract】 With the rapid development of the global trade and the strengthening of the world economic integration,accounting internationalization has become the realistic problem that has raised concerns of countries all over the world.The article starts with the point that the accounting internationalization has become the inevitable trend of the global economic development.Then it also analyzes the inevitable trend that Chinese accounting rules must consist with international accounting rules.At last,it gives some advice on how to develop Chinese accounting into internationalization.

  • 【文献出处】 山西广播电视大学学报 ,Journal of Shanxi Radio & TV University , 编辑部邮箱 ,2008年02期
  • 【分类号】F233
  • 【被引频次】1
  • 【下载频次】270
节点文献中: 

本文链接的文献网络图示:

本文的引文网络