| 我国会计准则制定模式及改进研究 |
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| 引用本文： | 刘杉. 我国会计准则制定模式及改进研究[J]. 沙洋师范高等专科学校学报, 2004, 5(5): 48-50 |
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| 作者姓名： | 刘杉 |
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| 作者单位： | 西安财经学院,会计分院理财系,陕西,西安,710061 |
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| 摘 要： | 针对美国的会计危机提出当今世界存在的几种会计准则制定模式并加以分析比较，进而阐述了我国会计准则制定模式及改进措施。
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| 关 键 词： | 会计准则 制定模式 制定机构 制定程序 |
| 文章编号： | 1672-0768(2004)05-0048-03 |
| 修稿时间： | 2004-04-22 |
Formulating Model and Improvement of Chinese Accounting Standards |
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| LIU Shan. Formulating Model and Improvement of Chinese Accounting Standards[J]. Journal of Shayang Teachers College, 2004, 5(5): 48-50 |
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| Authors: | LIU Shan |
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| Abstract: | How to formulate model of accounting slandards is one of the points at issue in the accounting theory field. This paper analyzes a few formulating models of international accounting standards in the beginning of American accounting crisis and discusses mainly about formulating model of accounting standards in China. |
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| Keywords: | accounting standards formulating model formulating organization formulating procedure. |
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