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会计准则制定模式的比较研究

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摘要 会计准则制定模式有原则基础模式、规則基础模式和目标导向模式三种。会计准则制定模式的变迁是经济后果论的具体体现。对比研究会计准则制定模式,对我国制定会计准则有重要的借鉴意义。
作者 李西明
出处 《产业与科技论坛》 2006年第5期94-96,共3页 Industrial & Science Tribune
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