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国内外会计准则制定导向研究综述及启示 被引量:1

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摘要 FASB推崇原则导向,目标是要反映经济交易的实质。文章总结了国内外会计准则制定导向的主要观点及其与审计行为,公司治理等因素交互作用的主要研究成果,最后在研究启示的基础上结合我国会计准则实践,审计市场及公司治理现状提出建议。我国会计准则正在向国际化趋同,因此文章的研究对追求等效趋同及提高信息披露质量具有重要的意义。
作者 郭晓娟 邹燕
出处 《现代管理科学》 CSSCI 2011年第10期55-57,共3页 Modern Management Science
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参考文献10

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