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| 中美会计规范体系比较研究 | |
| 引用本文： | 郑安平,邓谦,文婧.中美会计规范体系比较研究[J].湖南商学院学报,2008,15(2):92-97. |
| 作者姓名： | 郑安平 邓谦 文婧 |
| 作者单位： | 1. 湖南商学院,长沙,410205 2. 中央财经大学,北京,10081 3. 广州企业经理人才评价推荐中心,广州,510050 |
| 基金项目： | 中国商业会计学会重点科研课题 |
| 摘 要： | 中关两国在历史、文化、法律、经济等方面存在巨大差异,会计规范体系也经历了迥然不同的演进形式.本文通过分析中美两国会计规范体系的演变过程.比较其差异厦其差异形成的原因.为构建有中国特色的适应我国会计环境的会计规范体系提供理论支持. |
| 关 键 词： | 中国会计规范体系 美国会计规范体系 比较 分析 研究 |
The Accountancy Norm System Relatively Studies between China and USA. |
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| ZHENG An-Ping,DENG Qian,WEN Jin.The Accountancy Norm System Relatively Studies between China and USA.[J].Journal of Hunan Business College,2008,15(2):92-97. | |
| Authors: | ZHENG An-Ping DENG Qian WEN Jin |
| Institution: | ZHENG An-Ping DENG Qian WEN Jin(School of Accounting,Hunan Business College,Changsha 410205,School of Accounting,Central University of Finance , Economics,Beijing 10081) |
| Abstract: | China and USA,these two countries exist a huge difference,such as history,culture,law and economy...etc.and the accountancy norm system also experienced a different evolution form.This text analyzes the two national legislatures of norm systems,comparing the difference and the reason of it to provide theories support for building up the accountancy norm system with the Chinese special features to suit our country's accountancy environment. |
| Keywords: | Chinese accountancy norm system American accountancy norm system analysis research |
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