| 对我国会计界与国际会计接轨的若干思考 |
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| 引用本文： | 李霁友. 对我国会计界与国际会计接轨的若干思考[J]. 经济问题, 2008, 341(1): 109-111 |
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| 作者姓名： | 李霁友 |
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| 作者单位： | 东华大学,会计学系,上海,200051 |
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| 摘 要： | 我国会计准则国际趋同,已是大势所趋.但趋同并不是无原则地接受欧美国家和国际会计准则理事会(tAB)的会计原则和条款,必须考虑我国社会经济发展的实际情况.
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| 关 键 词： | 会计准则 趋同 利益关系 问题 |
| 文章编号： | 1004-972X(2008)01-0109-03 |
| 修稿时间： | 2007-08-10 |
Thoughts of the Convergence with International Accounting Standards in China |
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| Li Ji-you. Thoughts of the Convergence with International Accounting Standards in China[J]. On Economic Problems, 2008, 341(1): 109-111 |
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| Authors: | Li Ji-you |
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| Affiliation: | Li Ji-you(School of Accounting,Donghua University,Shanghai 200051,China) |
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| Abstract: | China's converging with IAS(International Accounting Standards) is a privilege trend.But convergence does not mean that all the accounting principles and provisions from Europe countries.US and IAB(International Accounting Board) should be accepted without principle.We should consider about the present conditions of social and economic development in China. |
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| Keywords: | accounting standards convergence relationships of economic profit problem |
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