| 会计标准国际趋同的经济学分析与启示 |
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| 引用本文： | 梁飞媛. 会计标准国际趋同的经济学分析与启示[J]. 审计与经济研究, 2006, 21(5): 60-62 |
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| 作者姓名： | 梁飞媛 |
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| 作者单位： | 浙江财经学院,浙江,杭州,310012 |
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| 摘 要： | 会计标准国际趋同的实质是各国的利益协调。在从制度成本和经济后果两个方面对会计标准国际趋同问题进行分析的基础上，探讨了我国会计标准国际趋同的进程和方法。
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| 关 键 词： | 会计标准 国际趋同 经济学分析 |
| 文章编号： | 1004-4833(2006)05-0060-03 |
| 收稿时间： | 2006-03-31 |
| 修稿时间： | 2006-08-25 |
Concurrency of International Accounting Standards and Its Reflections: An Analysis of Economics |
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| LIANG Fei-yuan. Concurrency of International Accounting Standards and Its Reflections: An Analysis of Economics[J]. , 2006, 21(5): 60-62 |
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| Authors: | LIANG Fei-yuan |
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| Affiliation: | Zhejiang Institute of Finance, Hangzhou 310012, China |
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| Abstract: | The essence of concurrency of international accounting standards is to coordinate the interests among different nations. This paper first analyses the issue of concurrency of international accounting standards from the system cost and economic effects and then explores the process and methods of such concurrency in China. |
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| Keywords: | accounting standards international concurrency an analysis of economics |
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