| 我国财务报告体系的改进:国际趋同下的思考 |
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| 引用本文： | 高娟.我国财务报告体系的改进:国际趋同下的思考[J].事业财会,2011(5). |
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| 作者姓名： | 高娟 |
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| 作者单位： | 中南民族大学工商学院;中南财经政法大学会计学院; |
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| 基金项目： | 国家自然科学基金项目(71072166) |
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| 摘 要： | 2006年我国企业会计准则的颁布使我国企业会计准则体系基本实现了与国际财务报告准则体系的趋同。与此同时,我国财务报告体系也日趋完善。然而,我国现行财务报告体系依然存在一些局限性,因此,必须结合经济环境的变化,在重思我国财务报告体系改进的新发展基础上,完善我国财务报告体系。
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| 关 键 词： | 财务报告体系 国际趋同 改进 |
Improvement of Financial Reporting System: the Thoughts on International Convergence |
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| Authors: | GAO Juan Engineering Commerce College of South-Central University for Nationalities Wuhan |
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| Institution: | GAO Juan Engineering and Commerce College of South-Central University for Nationalities,Wuhan 430065 |
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| Abstract: | Since Ministry of Finance issued the revised Accounting Standards in 2006,Accounting Standards in China has basically achieved convergence with International Financial Reporting Standards system.Meanwhile,financial reporting system in China is increasingly being improved.However,there are still some flaws in the existing financial reporting system.Therefore,combined with changes in the economic environment,we must improve the financial reporting system based on the re-thinking of the latest developments in ... |
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| Keywords: | Financial Reporting System International Convergence Improvement |
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