| 中外合资企业会计制度的历史贡献及其启示 |
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| 引用本文： | 栾甫贵.中外合资企业会计制度的历史贡献及其启示[J].审计与经济研究,2008,23(6). |
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| 作者姓名： | 栾甫贵 |
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| 作者单位： | 首都经济贸易大学会计学院,北京,100070 |
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| 摘 要： | 中外合资企业会计制度是我国会计制度建设历史中具有里程碑性质的会计制度，创造了若干新突破，做出了重要的理论贡献和实务贡献，体现了政治、经济、法律等环境对会计制度变革的影响，带给我们诸多值得深思和研究的相关启示。
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| 关 键 词： | 中外合资经营企业 会计制度 会计制度变革 会计模式 |
Historical Contribution of Enterprise Accounting System for Sino-Foreign Joint Ventures and Its Inspirations |
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| LUAN Fu-gui.Historical Contribution of Enterprise Accounting System for Sino-Foreign Joint Ventures and Its Inspirations[J].Economy & Audit Study,2008,23(6). |
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| Authors: | LUAN Fu-gui |
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| Abstract: | The Accounting Regulations of the People's Republic of China for the Sino-foreign joint ventures stands out as one of the notable landmarks in the progress of accounting system in China.It has made several new breakthroughs and significant contributions not only in accounting theory but also in practice.It embodies its influence in such fields as politics,economy and law and also brings us some worthwhile and thought-provoking inspirations. |
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| Keywords: | Sino-foreign joint ventures accounting system accounting system transformation accounting mode |
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