| 试论我国会计准则国际化问题 |
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| 引用本文： | 冯锦慧. 试论我国会计准则国际化问题[J]. 山西经济管理干部学院学报, 2003, 11(2): 14-15 |
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| 作者姓名： | 冯锦慧 |
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| 作者单位： | 山西财经大学,山西,太原,030006 |
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| 摘 要： | 会计准则国际化是经济全球化的一种体现，IAS成为国际通用的会计准则巳成为一种趋势。我国的会计准则国际化的原则应是吸收借鉴先进会计理论和方法的同时，充分考虑到我国的国情，保持中国特色，经过不断协调最终实现会计准则的国际化。
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| 关 键 词： | 会计准则 国际化 必要性 标准 对策 |
| 文章编号： | 1008-9101(2003)02-0014-02 |
| 修稿时间： | 2002-10-30 |
How to Reform China''''s Accounting Rules According to International Standard |
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| FENG Jin-hui. How to Reform China''''s Accounting Rules According to International Standard[J]. Journal of Shanxi Institute of Economic Management, 2003, 11(2): 14-15 |
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| Authors: | FENG Jin-hui |
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| Affiliation: | FENG Jin-hui |
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| Abstract: | With the development of economic globlization, it is necessary for China to adapt its Accounting Rules to IAS, namely the international accounting standard. While it is important to learn from those developed countries the advanced experience and theories, the state of China and Chinese characteristics have to be take into consideration to internationalize China's accounting rules. |
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| Keywords: | Accounting Rules Internationalization Necessity Standard Countermeasures |
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