| 从国际背景探寻我国会计准则的发展思路 |
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| 引用本文： | 陈宏,陈建美.从国际背景探寻我国会计准则的发展思路[J].山东教育学院学报,2009,24(4):114-116. |
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| 作者姓名： | 陈宏 陈建美 |
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| 作者单位： | 1. 山东师范大学财务处,山东,济南,250014
2. 山东师范大学二附中,山东,济南,250014 |
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| 摘 要： | 研究我国会计准则的发展趋势,就必须正视会计准则国际趋同的现实。在探讨会计准则改革与发展的国际背景基础上,对我国会计准则制度改革与发展情况进行了回顾,进而提出了我国未来会计准则制定的发展思路。
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| 关 键 词： | 会计准则 发展 思路 |
From an international background to explore the development of accounting standards of China's train of thought |
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| Chen Hong,Chen Jianmei.From an international background to explore the development of accounting standards of China's train of thought[J].Journal of Shandong Education Institute,2009,24(4):114-116. |
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| Authors: | Chen Hong Chen Jianmei |
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| Institution: | 1.Finance Audit Office Shandong Normal University;Jinan 250014;China;2.The Second Affiliated School of Shandong Normal University;China |
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| Abstract: | The accounting standards of China's development trend,we must face the international convergence of accounting standards tending towards same reality.Discussion papers in the reform and development of accounting standards of the international context,based on accounting standards of China's reform and development of the system reviewed and then put forward the development of accounting standards of China's future development ideas. |
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| Keywords: | accounting standards development trian of thought |
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