中国—东盟自由贸易区会计准则趋同问题思考——基于多元文化视野  

The International Accounting Standardization in CAFTA in the Multi-cultural Perspective

作　　者：普卫明[1] 

机构地区：[1]云南民族大学人民武装学院,云南昆明650031

出　　处：《云南民族大学学报（哲学社会科学版）》2011年第2期105-108,共4页Journal of Yunnan Minzu University(Philosophy and Social Sciences Edition)

摘　　要：中国-东盟自由贸易区的全面建设,深化和发展了双边经济贸易交流关系,会计准则国际趋同发展将极大地推进区域经济交往,基于中国-东盟自由贸易区各国多元文化的视野,以区域内各国会计准则规范的协调为基础,尽量求同存异,促进区域性会计准则的趋同。The establishment of China-ASEAN Free Trade Area（CAFTA hereinafter） has furthered the economic and trade development in this area.If the international accounting standardization in CAFTA is realized,there will be further economic development in this area.This process of standardization relies on an understanding of the multi-cultural features of CAFTA,a reasonable integration of their accounting rules and a possible reconciliation of their differences.

关 键 词：中国-东盟自由贸易区 多元文化视野 会计准则国际趋同 

分 类 号：F234[经济管理—会计学]