| 我国会计准则与国际会计准则差异分析 |
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| 引用本文： | 熊竹.我国会计准则与国际会计准则差异分析[J].四川畜牧兽医学院学报,2005,3(4):107-109,113. |
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| 作者姓名： | 熊竹 |
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| 作者单位： | 西南大学经济管理学院,重庆北碚400716 |
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| 摘 要： | 随着经济全球化和资本跨国流动的日益增加，当今世界国际会计准则趋同是大势所趋。本文通过对最新改进的国际会计准则与中国会计准则的差异进行分析。提出在参与国际化进程时我们应以正确的态度对待会计准则国际化，及应采取的政箫建议。
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| 关 键 词： | 会计准则 国际协调 国际会计准则 中国会计准则 差异 |
| 文章编号： | 1672-5379（2005）04-0107-04 |
| 收稿时间： | 2005-05-17 |
ANALYSIS OF THE DIFFERENCES BETWEEN INTERNATIONAL AND CHINESE ACCOUNTING STANDARDS |
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| XIONG Zhu.ANALYSIS OF THE DIFFERENCES BETWEEN INTERNATIONAL AND CHINESE ACCOUNTING STANDARDS[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2005,3(4):107-109,113. |
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| Authors: | XIONG Zhu |
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| Abstract: | Owing to the development of economic globalization and the ever - increasing transnational flow of capital, the convergence of accounting standards has become the trend of the times. Based on an analysis of the differences between the newly modified international Accounting Standards and the Chinese Accounting Standards, this paper argues that in participating in the process of internationalization, we should adopt a correct attitude towards the internationalization of accounting standards and speed up the formulation and revision of the accounting standards of China. |
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| Keywords: | accounting standard international co -ordination International Accounting Standards Chinese Accounting Standards difference |
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