| 会计准则国际趋同的经济后果 |
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| 引用本文： | 刘晓华.会计准则国际趋同的经济后果[J].财会通讯,2011(5). |
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| 作者姓名： | 刘晓华 |
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| 作者单位： | 广东商学院会计学院 |
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| 摘 要： | 会计准则国际趋同是经济全球化和资本市场国际化的必然选择,会计准则的国际趋同具有经济后果。本文分析和评价了会计准则国际趋同的经济后果的理论基础与经验证据,并指出了未来可能的研究方向。
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| 关 键 词： | 会计准则 国际趋同 经济后果 |
The Economic Consequences of International Convergence of Accounting Standards |
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| Liu Xiaohua.The Economic Consequences of International Convergence of Accounting Standards[J].Communication of Finance and Accounting,2011(5). |
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| Authors: | Liu Xiaohua |
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| Institution: | Liu Xiaohua(Accounting School; Guangdong University of Business Studies; Guangzhou; Guangdong 510320); |
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| Abstract: | The international convergence of accounting standards is an inevitable choice of economic globalization and internationalization of capital markets,and it has economic consequences.This paper analyzes and evaluates the theoretical basis and empirical evidence of the economic consequences of international convergence of accounting standards,and points out possible future research directions. |
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| Keywords: | Accounting Standards International Convergence Economic Consequences |
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