| 中国会计国际协调:进展、障碍、对策 |
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| 引用本文： | 陈毓圭.中国会计国际协调:进展、障碍、对策[J].上海立信会计学院学报,2007,21(5):3-8. |
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| 作者姓名： | 陈毓圭 |
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| 作者单位： | 中国注册会计师协会,北京,100081 |
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| 基金项目： | 中国会计准则建设与国际协调项目 |
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| 摘 要： | 国际协调是中国会计准则建设的重大命题。文章回顾了中国会计国际协调与改革开放的进程,指出中国会计国际协调进程中的主要障碍,并提出推进中国会计准则国际化的对策。
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| 关 键 词： | 中国会计准则 国际协调 |
| 文章编号： | 1009-6701（2007）05-0003-06 |
| 修稿时间： | 2007-08-15 |
On International Harmonization of Chinese Accounting:Development, Obstacles, and Countermeasures |
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| CHEN Yu-gui.On International Harmonization of Chinese Accounting:Development, Obstacles, and Countermeasures[J].Journal of Shanghai Lixin University of Commerce,2007,21(5):3-8. |
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| Authors: | CHEN Yu-gui |
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| Institution: | The Chinese Constitute of Public Certified Accountants, Beijing 100081,China |
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| Abstract: | International harmonization is the key issue in the construction of Chinese accounting standards. This paper reviews the coordination, reform and opening-up process of Chinese accounting, indicates the main obstacles during the whole process, and proposes the countermeasures for internationalization of Chinese accounting standards. |
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| Keywords: | Chinese accounting standard international harmonization |
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