我国会计制度国际协调的策略研究  

Strategy Research of International Coordination for Our Accounting System

作　　者：杨静[1] 

机构地区：[1]长安大学经管学院

出　　处：《河北交通职业技术学院学报》2006年第2期20-22,39,共4页Journal of Hebei Jiaotong Vocational and Technical College

摘　　要：分析了我国企业会计核算制度改革面临的新形势,指出应当正确对待会计制度的中国特色与国际化问题。回顾了我国会计国际化协调的发展历程,提出了我国企业会计核算制度国际协调的策略。The new situation of our enterprises accounting system reform is analyzed. It is pointed out that the issue of Chinese characteristics of our accounting system and internationalization should be properly handled. The development course of internationalization coordination of our accounting system is reviewed, and the strategy of internationalization coordination of our accounting system is put forward.

关 键 词：会计制度 国际化 国际协调 协调策略 

分 类 号：F233[经济管理—会计学]