| 我国会计准则的产生、现状及发展 |
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| 引用本文： | 赵晋华. 我国会计准则的产生、现状及发展[J]. 忻州师范学院学报, 2003, 19(1): 68-70 |
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| 作者姓名： | 赵晋华 |
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| 作者单位： | 忻州师范学院,山西,忻州,034000 |
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| 摘 要： | 会计准则国际协调的必要性和可能性以及中国会计的国家特色都可以从会计环境对会计准则的影响中找到根据。我国的会计准则应是在坚持中国特色的前提下尽可能与国际会计惯例相协调。
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| 关 键 词： | 会计准则 现状 发展 中国 会计环境 国际化 市场经济 |
| 文章编号： | 1671-1491(2003)01-0068-03 |
Establishment, Present Situation and Future of the China''''s Accounting Standards |
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| ZHAO Jin-hua. Establishment, Present Situation and Future of the China''''s Accounting Standards[J]. Journal of Xinzhou Teachers University, 2003, 19(1): 68-70 |
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| Authors: | ZHAO Jin-hua |
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| Abstract: | We can see the necessity and feasibility of internationalization and China characterization in the environmental influence on accounting standards.On condition of China characterization we should accord accounting standards to international practice. |
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| Keywords: | accounting environment standards socialist market economy China characterization internationalization |
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