摘要
一、越南会计准则国际趋同的进程
越南自1986年实行革新开放以来，随着经济体制的改革，市场经济和资本市场的建立，大量的引进外资以及以出口为导向的经济增长模式促进了越南会计准则的国际趋同；另外，加入东盟、亚太经合组织和东盟会计联合会也加快了越南会计准则国际趋同的步伐。
In recent years, Vietnam＇s international convergence of accounting standards has made considerable progress, also contributed to the improvement of investment environment and economic development. However, because of the impact by a number of factors, there are still some limitations exist in Vietnam＇s international convergence of accounting standards.This article will introduce the international convergence of accounting standards in Vietnam in the process, pointing out that the international convergence of accounting standards in Vietnam has still some limitations.Finally, this article will made a comprehensive proposal for the international convergence of accounting standards.
出处
《东南亚纵横》
CSSCI
2009年第8期16-19,共4页
Crossroads：Southeast Asian Studies
