摘要
本文分析了中国—东盟自由贸易区会计准则国际趋同背景和现状,研究会计准则国际趋同对金融风险的防范效用,指出中国—东盟会计准则进一步国际趋同能够更好地防范中国—东盟自由贸易区的金融风险,保障各国金融安全和资本市场的稳定。
This paper analyzes the international convergence of accounting standards of China-ASEAN Free Trade Area and status of the background to study the international convergence of accounting standards on financial risk prevention effectiveness, pointing out that the further international convergence of accounting standards between China and ASEAN can better prevent the financial risks of China-ASEAN Free Trade Area, safeguard the national financial security and capital market stability.
出处
《东南亚纵横》
CSSCI
2010年第3期67-72,共6页
Crossroads：Southeast Asian Studies
关键词
东盟
会计准则
国际趋同
金融风险
China-ASEAN accounting standards international convergence financial risks
