摘要
分析了我国企业会计核算制度改革面临的新形势,指出应当正确对待会计制度的中国特色与国际化问题。回顾了我国会计国际化协调的发展历程,提出了我国企业会计核算制度国际协调的策略。
The new situation of our enterprises accounting system reform is analyzed. It is pointed out that the issue of Chinese characteristics of our accounting system and internationalization should be properly handled. The development course of internationalization coordination of our accounting system is reviewed, and the strategy of internationalization coordination of our accounting system is put forward.
出处
《河北交通职业技术学院学报》
2006年第2期20-22,39,共4页
Journal of Hebei Jiaotong Vocational and Technical College
关键词
会计制度
国际化
国际协调
协调策略
accounting system
internationalization
international coordination
coordination strategy