摘要
会计标准国际趋同的实质是各国的利益协调。在从制度成本和经济后果两个方面对会计标准国际趋同问题进行分析的基础上,探讨了我国会计标准国际趋同的进程和方法。
The essence of concurrency of international accounting standards is to coordinate the interests among different nations. This paper first analyses the issue of concurrency of international accounting standards from the system cost and economic effects and then explores the process and methods of such concurrency in China.
出处
《审计与经济研究》
北大核心
2006年第5期60-62,共3页
Journal of Audit & Economics
关键词
会计标准
国际趋同
经济学分析
accounting standards
international concurrency
an analysis of economics
