摘要
研究我国会计准则的发展趋势,就必须正视会计准则国际趋同的现实。在探讨会计准则改革与发展的国际背景基础上,对我国会计准则制度改革与发展情况进行了回顾,进而提出了我国未来会计准则制定的发展思路。
The accounting standards of China s development trend,we must face the international convergence of accounting standards tending towards same reality.Discussion papers in the reform and development of accounting standards of the international context,based on accounting standards of China s reform and development of the system reviewed and then put forward the development of accounting standards of China s future development ideas.
出处
《山东教育学院学报》
2009年第4期114-116,共3页
Journal of Shandong Education Institute
关键词
会计准则
发展
思路
accounting standards
development
trian of thought
