中英会计核算制度比较  

A Comparison of the Education of Accounting in China and in U.K.

作　　者：王小宁[1] 宋建利[2] 

机构地区：[1]三峡大学经济与管理学院,湖北宜昌443002 [2]长江大学审计处,湖北荆州434102

出　　处：《三峡大学学报（人文社会科学版）》2004年第5期67-68,共2页Journal of China Three Gorges University(Humanities & Social Sciences)

摘　　要：会计制度受一个国家的政治、经济、文化等环境的影响,为促进我国新一轮会计准则的改革和完善,从会计核算制度体制、对象、内容等方面比较了中英会计核算制度的差异。Education of accounting is subject to a country's accounting environment which is composed of many factors such as political situation, economic condition, culture and so on. The paper tends to compare the education of accounting in China and in U.K. from many aspects such as teaching methods of accounting as well as the teaching content of accounting.

关 键 词：会计核算制度 英国 中国 报表 会计科目 

分 类 号：F233[经济管理—会计学]