| 公司治理、会计环境与会计准则国际趋同 |
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| 引用本文： | 杨柳,吴泗宗,佟爱琴.公司治理、会计环境与会计准则国际趋同[J].财会通讯,2006(11). |
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| 作者姓名： | 杨柳 吴泗宗 佟爱琴 |
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| 作者单位： | 同济大学经济与管理学院 上海200092 |
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| 摘 要： | 本文分析了公司治理、会计环境与会计准则国际趋同的内在关系,认为会计准则国际趋同的实现有赖于完善的公司治理与相关的会计环境适应机制。会计准则国际趋同的实现也会推动公司治理的完善,并为保证会计准则国际趋同有效实行提供了新思路。
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| 关 键 词： | 会计准则国际趋同 公司治理 会计环境 会计信息披露 |
Corporate Governance,Accounting Environment and International Convergence of Accounting Standards |
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| Yang Liu Wu Sizong Tong Aiqin.Corporate Governance,Accounting Environment and International Convergence of Accounting Standards[J].Communication of Finance and Accounting,2006(11). |
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| Authors: | Yang Liu Wu Sizong Tong Aiqin |
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| Abstract: | After analyzing the interrelation of corporate governance,accounting environment and international convergence of accounting standards,we think that the realization of international convergence of accounting standards depend on the perfect corporate governance and accounting environment; it will promote the corporate governance too. Finally we put forward with some suggestions for international convergence of accounting standards of our country. |
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| Keywords: | International Convergence of Accounting Standards Corporate Governance Accounting Environment Accounting information disclosure |
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