| 会计国际化对会计监管的影响及其对策 |
| |
| 引用本文： | 李明辉.会计国际化对会计监管的影响及其对策[J].商业经济与管理,2005(10):57-62. |
| |
| 作者姓名： | 李明辉 |
| |
| 作者单位： | 厦门大学 福建厦门361005 |
| |
| 基金项目： | 教育部人文社会科学研究2002年度重大项目(02JAZD790007) |
| |
| 摘 要： | 会计国际化对会计监管的影响是双面的。从短期来看,会计国际化给会计监管带来了挑战。从长期来看,会计国际化对会计监管具有一定的促进作用。会计监管必须要适应会计国际化的要求,从而保证会计国际化的成果得以实现。当前,要完善相关基础制度以加强会计监管,并加强国际合作,以实现会计准则国际化向真正的会计国际化的转变。
|
| 关 键 词： | 会计国际化 会计监管 会计准则 国际趋同 |
| 文章编号： | 1000-2154（2005）10-0057-06 |
| 收稿时间： | 2005-06-09 |
| 修稿时间： | 2005年6月9日 |
The Influence of Accounting Internationalization on Accounting Oversight and Countermeasure |
| |
| LIMing- hui.The Influence of Accounting Internationalization on Accounting Oversight and Countermeasure[J].Business Economics and Administration,2005(10):57-62. |
| |
| Authors: | LIMing- hui |
| |
| Institution: | Xiamen University, Xiamen 361005, China |
| |
| Abstract: | Accounting internationalization has a two-side effect on accounting oversight.In the short run,under the circumstance of accounting internationalization,accounting oversight would face greater challenges.Accounting internationalization would promote accounting oversight in the long run.Accounting oversight has to meet the requirement of accounting internationalization,in order to guarantee the realization of the achievement of accounting internationalization.Certainly,it's needed to perfect the concerned basic systems to strengthen accounting oversight and international cooperation,in order to really transform accounting internationalization to allounting internationalization. |
| |
| Keywords: | accounting internationalization accounting oversight accounting standard global convergence |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
