摘要
会计准则国际趋同是我国会计准则建设工程的战略选择,如何看待这种战略选择与国家经济利益维护之间的关系,在会计准则国际趋同过程中,如何公平、公正与合理地实现利益共享、权益双赢,从而促进全球经济和谐有序发展,成为人们十分关注的问题。
It is the strategic choice in China＇s construction of accounting standards to follow global convergence. Most people are concerned with the following issues. How to evaluate the relationship between this strategic choice and maintaining economic interests of the nation？ In the convergence process how to justly and reasonably reahze interest sharing and mutual benefit so as to promote the harmonious and orderly development of world economy.
出处
《河北经贸大学学报》
2007年第5期73-83,共11页
Journal of Hebei University of Economics and Business
关键词
会计准则国际趋同
制度合作
国家利益
global convergence of accounting standards
institutional cooperation
national interest
