扩张的欧盟及其会计战略的走向  

EU Expansion and International Strategy of Accounting

作　　者：冯巧根[1] 

机构地区：[1]浙江工商大学会计学院,浙江杭州310035

出　　处：《审计与经济研究》2004年第6期25-28,共4页Journal of Audit & Economics

基　　金：教育部人文社科基金资助课题(批准号:02JA790020).本文是该项目的阶段成果之一。

摘　　要：欧盟扩张不仅对世界经济的发展产生了重大影响,而且对国际会计的战略布局形成了新的冲击。庞大的欧盟经济实体,将使全球会计统一化的趋势得到迅速推进。欧盟扩张及全面适用国际财务报告准则(IFRS)面临许多新的问题,它关系到欧盟的会计战略以及对欧盟各国的会计整合。EU( European Union) expansion has not only influenced the development of world economy, but also posed a challenge to the strategy of international accounting. On the one hand, the huge EU economy intensifies the integration of world accounting; on the other hand, EU expansion and the execution of international financial report standard face many new problems which are concerned with the accounting strategy as well as the accounting conformity with each member country in EU.

关 键 词：欧盟 会计战略 会计标准 会计协调 欧洲共同体 财务报告 

分 类 号：F234.5[经济管理—会计学]