摘要
在经济全球化的大背景下,会计作为国际商用语言的功能正在日益彰显,会计的国际协调已经成为各国会计准则致力追求的重要目标。该文通过梳理有关国际会计协调内涵的主要论点,对国际会计协调的功能作了概括,并进一步提出了我国实施国际会计协调的对策。
The international harmony of accounting has become an important destination which a country intents to reach as the distribution of accounting is growing conspicuous as an international commercial language with China′s accession to WTO.The article reviews main opinions on the concept of the international harmony of accounting and summarizes important functions and further puts forward suggestions of carrying out the international harmony of accounting.
出处
《广东农工商职业技术学院学报》
2007年第1期23-26,共4页
Journal of Guangdong Agriculture Industry Business Polytechnic
关键词
国际会计协调
内涵
功能
对策
international harmony of accounting
concept
function
suggestion
