| 浅议中国会计实务国际化 |
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| 引用本文： | 齐梅,商丽萍. 浅议中国会计实务国际化[J]. 吉林省经济管理干部学院学报, 2004, 18(6): 35-36 |
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| 作者姓名： | 齐梅 商丽萍 |
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| 作者单位： | 鞍山师范学院,财经系,辽宁,鞍山,114005;辽宁省冶金地质勘查局财务处,辽宁,鞍山,114000 |
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| 摘 要： | 几年的引进和吸收，中国会计界对有关会计国际化方面的理论和实务已有比较成熟的理解和认识。中国会计实务国际化主要包括两个方面：一是会计准则国际化．二是会计实务国际化。中国会计准则与国际会计准则的协调已取得积极进展。开始了一定层面的对话。但会计实务国际化还存在一定的问题。有待于推进和加强国际化进程。
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| 关 键 词： | 会计国际化 会计准则国际化 会计实务国际化 |
| 文章编号： | 1009-0657(2004)06-0035-02 |
| 修稿时间： | 2004-08-31 |
On the Internationalization of Accounting Practice |
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| Qi Mei,Shang Liping. On the Internationalization of Accounting Practice[J]. Journal of Jilin Province Economic Management Cadre College, 2004, 18(6): 35-36 |
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| Authors: | Qi Mei Shang Liping |
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| Affiliation: | Qi Mei~1,Shang Liping~2 |
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| Abstract: | In recent years, we have had mature understanding to accounting practice and theory. The internationalization of accounting practice mainly includes two aspects: accounting standards and practice. The accounting standards in China has been concord with internal standards. But there are some problems in accounting practice. |
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| Keywords: | Accounting internationalization Accounting standards internationalization Accounting Practice Internationalization |
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