| 论中国会计国际化发展趋势 |
| |
| 引用本文： | 魏俭. 论中国会计国际化发展趋势[J]. 经济与管理, 2004, 18(11): 20-21 |
| |
| 作者姓名： | 魏俭 |
| |
| 作者单位： | 石家庄铁路职业技术学院,工商管理系,河北,石家庄,050041 |
| |
| 摘 要： | 中国会计国际化发展的趋势:一是处理好国际化和国家化的关系,充分发挥双向作用;二是适当提升民间组织在 会计标准制定过程中的作用和地位;三是"双轨制"将平稳过渡到"单轨制";四是会计实务的国际化应与会计准则的国际化 并重。
|
| 关 键 词： | 会计标准 会计实务 国际化 |
| 文章编号： | 1003-3890(2004)11-0020-02 |
| 修稿时间： | 2004-08-19 |
Talking about the Development Trends of Internationalization of Accounting of China |
| |
| WEI Jian. Talking about the Development Trends of Internationalization of Accounting of China[J]. Economy and Management, 2004, 18(11): 20-21 |
| |
| Authors: | WEI Jian |
| |
| Abstract: | Firstly, handling the relation between internationalization and nationalization, fully operating a dual -aspect function; Secondly, upgrading the position in nongovernmental organization in accounting standard formulation process properly; Thirdly, "dual ?track system" will exist for a long time, but should carry out the transition to "single- track system" steadily finally; Fourthly, the internationalization of accounting practice should be regarded with the internationalization of accounting standards as equal importance. |
| |
| Keywords: | accounting standards accounting practice internationalization |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
