中西会计准则比较研究  

The Comparative Studies of Accounting Postulates Between China and Western Countries

作　　者：王维虎[1] 

机构地区：[1]山东财政学院,山东济南250014

出　　处：《山东财政学院学报》2005年第5期73-76,共4页Journal of Shandong Finance Institute

摘　　要：近年来,不同国家群体之间会计的比较研究越来越受到国际会计界的广泛重视。由于国家之间的经济、政治环境的不同,各国在会计准则的制定方面及具体内容上也存在着许多差异。随着世界经济的迅速发展,世界经济一体化对我国经济发展的影响日益增强,我国经济与世界经济之间的互动效应也越来越强,推动我国会计准则国际化势在必行。通过中西会计比较,寻找差异,缩小差异,使我国会计准则与国际接轨,满足我国日益国际化发展的需要。In recent years, the comparative studies of accounting in different countries is paid more and more attention by the intemational accounting field. Because of the different economical and political surroundings, there are many differences in accounting postulates and definite contents in each country. With the development of the world economy, the influence of the global economy all - in - one on our economic development is strengthened day by day. At the same time, the interactive effect between our economy and the world economy is also increased. Therefore, it is required by circumstances to promote the internationalization of our accounting postulates. Our accounting postulates can be put into the intemational orbit through comparing, studying, looking for the differences and narrowing them to satisfy the need of the development of internationalization in our country.

关 键 词：会计准则 国际协调 具体会计准则 

分 类 号：F230[经济管理—会计学]