| 我国会计准则国际趋同引发的思考 |
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| 引用本文： | 薛付华,沈菊. 我国会计准则国际趋同引发的思考[J]. 常熟理工学院学报, 2006, 20(5): 41-43 |
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| 作者姓名： | 薛付华 沈菊 |
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| 作者单位： | 1. 南京财经大学会计学院,南京,210046
2. 南京财经大学财务处,南京,210046 |
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| 摘 要： | 新会计准则颁布后,会计准则的国际趋同成为人们关注的焦点。笔者从会计准则国际趋同的含义出发,在阐述我国会计准则国际趋同的发展历程的基础之上,结合趋同中的特点和我国会计准则与国际会计准则的差异,分析了应对会计准则国际趋同的策略。
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| 关 键 词： | 会计准则 国际趋同 会计制度 |
| 文章编号： | 1008-2794（2006）05-0041-03 |
| 收稿时间： | 2006-06-21 |
| 修稿时间： | 2006-06-21 |
Reflections on the International Convergence of China''''s Accounting Standards |
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| XUE Fu-hua,SHEN Ju. Reflections on the International Convergence of China''''s Accounting Standards[J]. Journal of Changshu Institute of Technology, 2006, 20(5): 41-43 |
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| Authors: | XUE Fu-hua SHEN Ju |
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| Abstract: | The international convergence of accounting standards has become the focus of people's attention for the new accounting standards.This paper,starting from the meaning of the international convergence of accounting standards,describes our country's development process of the convergence.On this basis,and combining the characteristics during the convergence and the difference between China's convergence and IAS accounting standards,this paper makes a few suggestions for the convergence. |
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| Keywords: | accounting standards international convergence accounting system |
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