| 印度成本会计准则现状及解析 |
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| 引用本文： | 周圆.印度成本会计准则现状及解析[J].吉林省经济管理干部学院学报,2010,24(5):60-63. |
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| 作者姓名： | 周圆 |
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| 作者单位： | 东北财经大学会计学院,辽宁大连114025 |
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| 摘 要： | 印度在人口、经济发展状况等方面与我国极其相似。印度基于提高国家竞争力、应对国际反倾销以及监管的需要,在整合已存在的成本管理条例的基础上制定并公布了成本会计准则。印度成本会计准则具有一定的法律效力,强调成本核算与成本管理,并以原则为基础,积极与财务会计准则相协调。印度制定的成本会计准则对我国成本会计改革具有一定的借鉴意义。
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| 关 键 词： | 印度 成本会计准则 启示 |
The Present Situation and Analysis of Accounting Standards in India |
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| Zhou Yuan.The Present Situation and Analysis of Accounting Standards in India[J].Journal of Jilin Province Economic Management Cadre College,2010,24(5):60-63. |
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| Authors: | Zhou Yuan |
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| Institution: | Zhou Yuan(Northeast Finance University,Dalian,Liaoning,114025) |
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| Abstract: | India has the similar population,economic development with our country.On the needs of improving national competition,anti-dumping and supervision,India published Cost Accounting Standards on the basis of integrated existing cost management regulations.The standards in India put emphasis on cost calculation and management and coordinated with financial standards.India＇s standards have some influence on our accounting reform. |
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| Keywords: | India Cost Accounting Standards Enlightenment |
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