| "入世"对我国会计的影响及其应对 |
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| 引用本文： | 华曾侃,王连祥."入世"对我国会计的影响及其应对[J].山东工商学院学报,2002,16(1):63-66. |
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| 作者姓名： | 华曾侃 王连祥 |
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| 作者单位： | 1. 中国煤炭经济学院,山东,烟台,264005
2. 初家街道办事处,山东,烟台,264003 |
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| 摘 要： | 在详尽分析政治、法律、经济、科技教育等环境变化对会计影响的基础上,有针对性地提出了充实和发展会计理论体系,拓展和加强会计实务,进一步开放会计市场等一系列发展我国会计的对策,以适应"入世"的需要.
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| 关 键 词： | 入世 会计环境 发展对策 会计理论体系 会计实务 会计市场 |
| 文章编号： | 1006-6160(2002)01-0063-04 |
| 修稿时间： | 2001年11月30 |
Influence on China's Accounting & Countermeasures on Entry of WTO |
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| HUA Zeng-kan,WANG Lian-xiang.Influence on China's Accounting & Countermeasures on Entry of WTO[J].Journal of Shandong Institute of Business and Technology,2002,16(1):63-66. |
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| Authors: | HUA Zeng-kan WANG Lian-xiang |
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| Abstract: | Based on the thorough analysis on the influence on accounting because of the environmental changes in the fields in politics, law, economics, science & technology as well as in education, the paper discusses the ways to enrich and develop accounting theoretical system with focused aim; widen and strengthen accounting business. It puts forward a series of countermeasure to further open accounting market to meet the demand with the entry of WTO. |
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| Keywords: | entry of WTO accounting environment development countermeasures accounting theoretical system accounting business accounting market |
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