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新会计准则体系确立的背景、特点及影响分析 被引量:8

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摘要 本文首先通过对我国会计标准改革历程的回顾,分析新会计准则体系确立的背景,然后归纳了新会计准则体系的两大显著特点即“国际趋同”和“中国特色”,最后探讨了会计准则的变革对我国企业所带来的影响。
出处 《北方经济(学术版)》 2007年第11期73-74,共2页 Northern Economy
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