论中国加入WTO后会计理论研究的视点选择 |
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引用本文: | 许家林. 论中国加入WTO后会计理论研究的视点选择[J]. 河北经贸大学学报, 2002, 23(6): 78-85 |
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作者姓名: | 许家林 |
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作者单位: | 中南财经政法大学,武汉,430064 |
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摘 要: | 中国加入WTO后,必将对现行会计体系产生一定的影响。因此,现阶段我国会计理论研究的视点为:会计规范体系的完善与会计信息效度的提高,会计管理职能的强化与会计监督责任的履行,会计服务市场的开拓与同业竞争实力的提升,知识产权保护观念的增强与无形资产核算范围的扩展,资源环境保护意识的强化与社会责任会计信息的适量运用,网上交易方式的普遍推行与会计信息传递媒介的创新。
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关 键 词: | 中国入世 会计理论研究 视点选择 创新 |
文章编号: | 1007-2101(2002)06-0078-(08) |
修稿时间: | 2002-09-19 |
Visual Poiont Choices in the Study of Accountancy Theory Afrer China''''s WTO Entry |
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Abstract: | The current visual point in the study of accountancy theory are as foll ows:the consolidation of accountancy administration function and the performance of its investigation responsibility;the promotion in its service market and the increase of its competitive power in the same trade;the emphasis on the intelle ctual property protection and the extension of the verification of invisible pro perty;the awawrness of resource environment protection and the proper applicatio n of its in information formation with social responsibility;the prevalence of t ransaction on line and the media innovation for the transmission of its informat ion. |
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Keywords: | China's WTO Entry visual points choices the study of auountancy the ory innovation |
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