摘要
国际会计准则制定机制所面临的改革 ,既充满了利益纷争 ,又充满了机遇。发展中国家要摆脱会计国际化进程中的被动局面 ,必须走一条主动的国际化道路。面对IASC的改革 ,中国的积极对策是 :提高会计准则质量 ,主动参与IASC工作 ,以及区域会计协调。
The reformation of IASC is full of opportunities as well as benefit struggle.In order to get rid of the disadvantage in the course of accounting internationalization,developing countries must do it actively.The countermeasure of China must be that:improving the quality of accounting standard,taking part in IASC's work actively,and advancing regional accounting harmonization.
出处
《黑龙江财专学报》
2000年第6期26-29,共4页
Learned Journal of Heilongjiang Finance College
