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崔云 《陕西理工学院学报(社会科学版)》2001,19(4):68-71
随着经济全球化的发展,会计准则的国际化已经进入了实质性阶段,特别是我国即将加入WTO,我国会计准则国际化的要求就变得十分迫切,本文分析了当前会计准则国际化的三种思想及我国会计准则国际化存在的问题,并对我国会计准则国际化提出若干设想。 相似文献
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丁蕾 《河北广播电视大学学报》2006,11(2):32-34
会计准则的国际化,是目前世界各国所共同面临的一个重要课题,会计准则国际化是必然趋势.我国一直持积极的态度促进我国会计准则的国际化,尽管取得了一些成绩,但与国际会计准则仍有不小的差距.因此,我们应不断完善我国市场经济体制,强化会计监督体系,提高会计人员素质,从而推进我国会计准则国际化的进程. 相似文献
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李光绪 《乐山师范学院学报》2003,18(3):83-86
本概括出会计准则国际化的三种不同涵义,论述了会计准则国际化的现状,比较了我国现行会计惯例与国际会计准则之间的差异,阐明了会计准则国际化的基本思路。 相似文献
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随着经济全球化和资本市场国际化的迅速发展,国际社会会计准则国际化的要求越来越强烈,世界各国正在加快与国际会计准则接轨的步伐,我国也在积极地朝着会计准则国际趋同的方向努力。该文以2006年我国新会计准则为研究对象,首先论述了会计准则的内涵和国际趋同的意义,接着具体分析了国际趋同主要内容,同时指出国际趋同过程中的中国特色,最后总结趋同所面临的主要问题。 相似文献
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方纲厚 《福建师大福清分校学报》2003,(Z1):21-25
本文从我国加入WTO后所处的新的会计环境视角,探讨加快我国会计准则国际化的必要性和存在的可能性,论及我国会计准则国际化当前已取得的进展和尚存在的问题及差异,并提出相应对策. 相似文献
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我国加入WTO以后,会计准则的国际化趋同需要也日益迫切.在我国同国际会计准则委员会充分协商之后,于2006年2月颁布了由1项基本会计准则和38项具体会计准则组成的会计准则体系,实现了与国际会计准则的趋同.而通过对新旧会计准则的比较,使大家了解会计准则的变化,以及给企业带来的影响. 相似文献
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方纲厚 《福建师大福清分校学报》2003,(12):21-25
本从我国加入WTO后所处的新的会计环境视角,探讨加快我国会计准则国际化的必要性和存在的可能性,论及我国会计准则国际化当前已取得的进展和尚存在的问题及差异,并提出相应对策。 相似文献
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财政部2006年2月25日发布了39项企业会计准则,这些准则和过去的会计准则相比,从基本会计准则到具体会计准则都做了较大的改动。从新的会计准则来看,我国会计准则国际化充分考虑了我国的客观环境和特点。慎重处理了与国际会计准则之间的关系,除极少数事项外,已与国际财务报告准则实现了趋同。 相似文献
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《海外英语》2007,(5):10-11
Many college freshmen arrive woefully unprepared to do college work, and as disadvantaged populations continue to grow, the share of the American work force that has made it through college is expected to plummet. Many experts blame that educational failure not just on high schools but also on colleges. School & College, a special report by The Chronicle, looks at efforts to fix the system. What reforms would better prepare students for college? What should schools and colleges be doing differently? How should state and federal officials help? 相似文献
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《海外英语》2007,(4):36
There are numbers of crossroads on our long and unpredictable life journey where we totally have no idea about which direction to choose. No matter what our decision is, we should not turn back, but face the music and go ahead instead. I am this kind of girl who always does try without regretting, one example is how I dealt with my love. 相似文献
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Migration occurs behind a variety of reasons and has a great effect on the whole world. People may migrate in order to improve their economic situation, or in order to escape civil strife, persecution, and environmental disasters. The impact of migration is complex, bringing both benefits anddisadvantages. This paper briefly talks about the causes of migration, the allocation of benefits, and the ways in which individual countries and the international community deal with this important subject. 相似文献
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Sister Carrie is one of the most controversial characters in American literature.Thought as a "fallen woman" firstly,she was defined as a "new woman" by some critics later. However, by digging into the motivaton behind the whole process of Carrie's "success", the relationship between Carrie and her creator (the author), the social conditions of then American, it can be found that Carrie has never been free-standing on her thought and she has never found her real-sdf even after becoming a famous actress. In a society dominated by mass consumerism Carrie is only an adherent of her own desires. She also is a representative of all those country girls flooded into cities, a symbol and a sacrifice of the urbanization of America in a time countryside was overcome by cities. 相似文献
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RUZBEHANI Mohsen 《重庆大学学报(英文版)》2004,3(1):20-25
1.IntroductionOne-cyclecontrolmethod,whichwasproposedaboutonedecadeago[1],hasbecomeanattractivemethodinspecialfieldssuchaspowerfactorcorrection[2-6],switchingamplifiers[7,8],etc.Themainideaofthiscontrollerisbasedonintegrationofdiodevoltageinone-cycleandforcesittobeexactlyequaltothereferencevalue.Themainadvantageofthiscontrollerisitsrealtimeabilitytorejectthevariationofinputvoltage[1].Despitethisgreatability,ithasnogoodperformancesinrejectingofloaddisturbanceandfollowingreferencecommands.Espec… 相似文献
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唐芳 《读与写:教育教学刊》2008,5(6)
During interview with English majors, it was found that a majority of students expressed disappointment with their experience of English literature classes. Students' dislike of learning English literature appears to be the major problem of teaching English literature in China. Reader response approach is a good way to solve this problem. In this paper, I explain the rationale behind the reader response approach, such as its origin, definition, features, assumptions, and strategies. Then I illustrate how reader response approach works as a teaching strategy by presenting several teaching models. At last I evaluate its usefuiness for teachers and present the advantages of reader response approach in Chinese context. 相似文献