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我国会计准则国际协调的策略选择——会计环境视角 被引量:1

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摘要 在会计准则国际化的浪潮中,如何既顺应这种发展潮流,又适当照顾本国会计环境的需要,这是每个国家都关注的。文章从经济、政治、法律、文化等方面分析了我国的会计环境,针对我国特殊的会计环境,提出了我国会计准则国际协调的策略、对策。
作者 廖良林
出处 《当代经济》 2008年第6期124-125,共2页 Contemporary Economics
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