| 会计准则国际趋同的进程及对我国的启示 |
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| 引用本文： | 李江萍.会计准则国际趋同的进程及对我国的启示[J].上海立信会计学院学报,2006,20(3):9-15. |
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| 作者姓名： | 李江萍 |
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| 作者单位： | 上海立信会计学院会计学系,上海,201620 |
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| 基金项目： | 本文系上海市教委项目“我国会计准则与国际会计准则协调问题之研究”（05QS05）的研究成果之一. |
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| 摘 要： | 本文以会计准则国际趋同为讨论的核心,从国际会计准则理事会(IASC)改组后各国会计准则与国际会计准则趋同的进程入手,分析会计准则国际趋同进程中所面临的主要问题,并探讨其对我国会计准则与国际会计准则趋同的启示。
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| 关 键 词： | 会计准则 国际趋同 |
| 文章编号： | 1009-6701（2006）03-0009-06 |
| 收稿时间： | 03 14 2006 12:00AM |
| 修稿时间： | 2006-03-14 |
The Development and Enlightenment of International Harmonization of Accounting Standards |
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| LI Jiang-ping.The Development and Enlightenment of International Harmonization of Accounting Standards[J].Journal of Shanghai Lixin University of Commerce,2006,20(3):9-15. |
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| Authors: | LI Jiang-ping |
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| Institution: | Accounting Department, Shanghai Lixin University of Commerce, Shanghai 201620, China |
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| Abstract: | The international harmonization of accounting standards is mainly discussed in this paper,which begins with the identical trend of accounting standards of different countries after IASB's reconstruction,and then discusses the main problems in the course of international harmonization.At last,suggestions are given on how China's standards converge into the international standards. |
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| Keywords: | accounting standards international harmonization |
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