摘要
全球经济一体化和资本市场全球化越来越要求会计能够成为一门国际通用的商业语言,以增进各国会计信息的可比性和透明度。中国会计准则发展模式应通过比较与国际财务报告准则存在的差异,并结合中国特殊会计环境,坚持国家化,而不应该全盘国际化;不同类型企业应执行不同的会计准则。
The integration of global economy and capital market require the accounting as an international commercial language, in order to promote the comparability and transparency. It should compare the differences between the development model of Chinese accounting standards and IFRS, combine special accounting environment in China. The different species of companies should enforce different accounting standards.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2005年第8期47-51,共5页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
会计准则
国际化
国家化
Accounting Standard
Internationalization
Nationalization
