摘要
会计国际化一个很重要的方面就是会计准则国际化,文章通过对我国会计准则存在的问题分析,提出我国会计准则与国际准则的差距,从而建立我国完善的会计准则体系。
With the development of the Economic Globalization increased is the awareness of countries of the importance of Accounting Internationalization, an important part of which is the Internationalization of the Accounting Rules. Stating on the current problems exiting in China's Accounting Rule System, the paper points out the gap between China and developed countries on this matter and comes up with suggestions on how to improve the Accounting Rule System of China.
出处
《山西经济管理干部学院学报》
2004年第3期40-41,44,共3页
Journal of Shanxi Institute of Economic Management
关键词
会计准则
国际准则
国际协调
Accounting Rules
International Rules
International Coordination
