| 我国会计准则与国际会计准则差异的原因分析 |
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| 引用本文： | 李梅芳,刘萍,王莹. 我国会计准则与国际会计准则差异的原因分析[J]. 财会通讯, 2006, 0(10) |
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| 作者姓名： | 李梅芳 刘萍 王莹 |
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| 作者单位： | 华东交通大学经济管理学院，华东交通大学经济管理学院，华东交通大学经济管理学院 江西 南昌 330013，江西 南昌 330013，江西 南昌 330013 |
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| 摘 要： | 经济全球化必然要求会计标准的统一,资本市场、跨国公司和区域经济的发展等正推动着会计准则的国际化。本文首先概述了我国会计准则与国际会计准则差异的相关研究,然后通过对我国会计准则国际协调过程中与国际会计准则的差异原因分析,以期对根据我国的现状制定出适合国情的会计准则提供参考。
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| 关 键 词： | 我国会计准则 国际会计准则 会计准则国际化 净利润差异 |
Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards |
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| Li MeiFang Liu Ping and Wang Ying. Reasons Analysis of Differences Between Chinese Generally Accepted Accounting Standards and International Accounting Standards[J]. Communication of Finance and Accounting, 2006, 0(10) |
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| Authors: | Li MeiFang Liu Ping and Wang Ying |
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| Abstract: | Economical globalization demand of a uniform accounting standards.Development of the capital market and multinational and regions economy had been impulsing accounting standards internationalization Firstly, this paper summarized studies which were related to the Chinese accounting standards and the international accounting standards. Secondly , reasons study of disparities between the Chinese accounting standards and the international accounting standards at processing of the international harmonization of the Chinese accounting standards. we can work out process of accounting standards internationalization that fit our current conditions. |
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| Keywords: | Chinese accounting standards International accounting standards Accounting standards internationalization Net earning Accordirg to above these and our country cument cordttions. |
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