摘要
随着欧盟一体化进程的不断推进 ,欧盟会计协调问题也越来越重要。熟悉欧盟成员国会计及其会计环境的特点以及欧盟会计协调的过程 。
With the step of EU integratalization,accounting harmonization of EU is getting more important.Knowing well EU members accounting,their characteristics of accounting situation and the procedures of EU accounting harmonization,will be greatly helpful for our companies exploiting European markets and for establishing our accounting standards.
出处
《经济理论与经济管理》
CSSCI
北大核心
2001年第2期69-74,共6页
Economic Theory and Business Management
基金
中欧高等教育合作项目"一体化进程中的欧盟会计协调"的部分研究成果
关键词
欧盟
会计协调
国际会计
国际会计准则
EU
accounting harmonization
international accounting
international accounting standard
