会计国际化问题研究  

Research on accounting internationalization

作　　者：陈立军[1] 

机构地区：[1]东北财经大学会计学院,辽宁大连116025

出　　处：《大连海事大学学报（社会科学版）》2005年第3期38-42,共5页Journal of Dalian Maritime University(Social Science Edition)

摘　　要：跨国公司及资本市场的发展正推动着会计的国际化,会计国际化的过程就是各种利益较量的过程。中国在会计国际化的进程中,不能放弃国家利益,这也是中国会计保留中国特色的原因所在。The development of multinational corporations and the asset market are giving impetus to the accounting internationalization, which is just the process of scrambling for markets. On the way to accounting internationalization, our country should not relinquish its benefits to compromise with international accounting standards. This is also the reason why our accounting maintains its characteristic.

关 键 词：会计国际化 制度变迁成本 会计准则 

分 类 号：F234.5[经济管理—会计学]