| 会计准则执行研究述评:基于一致性 |
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| 引用本文： | 高利芳.会计准则执行研究述评:基于一致性[J].当代财经,2009(8). |
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| 作者姓名： | 高利芳 |
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| 作者单位： | 安徽财经大学会计学院; |
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| 基金项目： | 教育部人文社会科学重点研究基地重大项目“我国会计准则国际趋同效果检验”(08JJD630010) |
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| 摘 要： | 会计准则执行是会计准则制定的后续,准则的执行关系到准则制定目标的实现。在全球会计准则向国际财务报告准则趋同的背景下,公司间和国家间执行的一致性是准则趋同是否能推动实务趋同的关键。然而,目前对准则执行的研究尚没有充分发展。本文在回顾和评论相关的准则执行研究时,基于对一致性的讨论,从观点和方法两个维度展开,并且指出未来的研究方向,最后重申了准则执行研究的重要意义所在。
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| 关 键 词： | 会计准则 执行 一致性 |
A Review of Studies of the Implementation of Accounting Standards:Based on Consistency |
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| GAO Li-fang.A Review of Studies of the Implementation of Accounting Standards:Based on Consistency[J].Contemporary Finance & Economics,2009(8). |
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| Authors: | GAO Li-fang |
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| Institution: | Anhui University of Finance and Economics;Bengbu 233030;China |
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| Abstract: | The implementation of the accounting standards is the follow-up of the constitution of accounting standards.The implementation is related to the realization of the aim of the constitution of the standards.In the background of the global accounting standards converging with the International Financial Reporting Standards (IFRS),the consistency of the implementation between the companies and counties is a key factor to decide whether the convergence of standards can push the convergence of practices.However,a... |
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| Keywords: | accounting standards implementation consistency |
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