摘要
本文探讨了国家会计准则与国际会计准则趋同化的必要性,二者产生差异的原因 以及会计准则的国际协调,因而会计准则必然走向国际化。
This article discusses that it is necessary to accord the National Accounting Standards with the International Accounting Standards. Through analyzing the causes of the differences between them and present-ing the methods of coordinating them, the article draws the conclusion that the National Accounting Standards will be inevitably internationalized.
出处
《潍坊学院学报》
2003年第5期53-54,共2页
Journal of Weifang University
关键词
中国
会计准则
国际化
国际协调
会计观念
the National Accounting Standards
the International Accounting Standards
tendency towards convergence
internationalization
