| 我国《企业会计制度》改革的回顾与展望 |
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| 引用本文： | 陈云.我国《企业会计制度》改革的回顾与展望[J].山西经济管理干部学院学报,2004,12(1):48-50. |
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| 作者姓名： | 陈云 |
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| 作者单位： | 上海立信会计学院,上海,201600 |
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| 摘 要： | 随着我国加入WTO和对外经济改革开放的深入，企业会计制度的改革也在分阶段的逐步进行，本文拟从最新的变化情况来进行系统的阐述。
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| 关 键 词： | 国际接轨 中国特色 求实性 谨慎性 |
| 文章编号： | 1008-9101(2004)01-0048-03 |
| 修稿时间： | 2003年12月5日 |
China's Business Accounting System in Prospect and Retrospect |
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| CHEN Yun.China''''s Business Accounting System in Prospect and Retrospect[J].Journal of Shanxi Institute of Economic Management,2004,12(1):48-50. |
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| Authors: | CHEN Yun |
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| Abstract: | With China's joining the WTO and the deepening of economic reform and opening to the outside world,business accounting system has also been reformed step by step.This paper will have a systematic analysis of the latest changes in this field. |
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| Keywords: | Meet the International Standards Chinese Characteristics Truthfulness Cautiousness |
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