On how to solve the problems in implementing the new Chinese accounting standards  

作　　者：JU Er-ning HAO Jian-jun SUN Peng-yun LIU Zhi-yi 

机构地区：[1]School of Economics, Wuhan University of Science and Technology, Wuhan 430081, China [2]Accounting Department, Inner Mongolia Finance and Economics College, Hohhot 010050, China [3]Foreign Language Department, Inner Mongolia Finance and Economics College, Hohhot 010050, China

出　　处：《Journal of Modern Accounting and Auditing》2008年第8期48-52,共5页现代会计与审计（英文版）

摘　　要：With the execution of the new accounting standards, the standard of Chinese economic reflection has been internationalized. All the countries of economic integration in the world demand common accounting information so as to promote the multilateral effect. The new accounting standards in our country are carded out in complicated internal and external economic and political circumstances, which makes listed companies have to take a lot into consideration when they use them. This thesis mainly deals with the international and domestic accounting environment at present and how to treat the problems of the application of the new accounting standards that have appeared in the past one year. At the end of the paper, some suggestions and solutions to the problems are proposed for reference only.

关 键 词：accounting standards international standard economic court 

分 类 号：F233.2[经济管理—会计学]