| 会计国际化中必须克服的四个障碍 |
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| 引用本文： | 黄美. 会计国际化中必须克服的四个障碍[J]. 西安财经学院学报, 2004, 17(1): 61-64 |
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| 作者姓名： | 黄美 |
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| 作者单位： | 长安大学,经济管理学院,陕西,西安,710064 |
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| 摘 要： | 会计国际化作为未来会计的必然发展趋势越来越受到会计界的关注，但是对会计的国际化不能用片面的观点来分析，而应该用马克思主义的全面观点和与时俱进的动态观点来辩证对待在会计国际化过程中遇到的问题。本文阐述了研究会计国际化中常遇到的四个误区，以求正确分析和促进会计的国际化。
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| 关 键 词： | 会计国际化 会计原则 会计政策惯例 会计管理体制惯例 国际环境 会计环境 文化环境 会计服务 会计人员 |
| 文章编号： | 1672-2817(2004)01-0061-04 |
| 修稿时间： | 2003-11-02 |
Elementary Analyze Four Obstructs which Must Be Overcomed In Account Internationalization |
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| HUANG Mei. Elementary Analyze Four Obstructs which Must Be Overcomed In Account Internationalization[J]. Journal of Xi‘an Institute of Finance & Economics, 2004, 17(1): 61-64 |
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| Authors: | HUANG Mei |
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| Abstract: | account internationalization,which will be the trend in the future, becomes more and more concerned in the account world. But we should not analyze it with one-side view.We should identify and correct it with all-round view of Marxism and the outlook of development with time. The paper expound four obstructs which often be encounter in order to correctly analyze and develop the international account. |
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| Keywords: | international account economic merge into an organic whole follow-up education account andio-visual education account pattern account service |
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