中美会计准则经济后果的研究比较  

Sino-US Economic Consequences of Accounting Standards Compared

作　　者：张丽[1] 彭珏[1] 

机构地区：[1]西南大学经济管理学院,重庆400716

出　　处：《学理论》2010年第23期80-81,共2页Theory Research

摘　　要：会计准则的实施会带来一定的经济后果,在不同的制度环境下,各国会计准则的经济后果性的表现形式和经济后果性的程度有所不同。基于此,从会计准则经济后果的内涵出发,首先对中美两国的会计准则经济后果的表现进行分别说明,然后对两者的差异性做出研究比较,进行差异性分析,并提出了自己的一点看法。The implementation of accounting standards will bring some economic consequences.In different countries under the environment of accounting standards, national economic consequences of accounting standards and economic consequences of the manifestation is different .Based on this, this article from the economic consequences of the connotation of accounting stan- dards, first, making each note for Sino-US accounting standards on the economic consequences of the performance; then, making comparison for the difference between the two studies and analyzing differences; in the last,the author puts forward her own point of view.

关 键 词：会计准则 经济后果 表现 差异性 

分 类 号：F230[经济管理—会计学]