关于中国特色的会计与国际会计协调的几点思考

Reflection on Coordinating Chinese Characteristic Accounting with the International Accounting

文章从会计环境入手 ,充分论证了我国的会计应该具有中国特色 ,阐明在现实情况下 ,采用统一企业会计制度 ,是现实的选择 ,是与国际会计充分协调的必然结果。

The paper fully proves that Chinese accounting should have its own characteristics under the accounting environment.It also narrates that it is a wise choice to adopt the unified enterprise accounting system in actual cases,which is an inevitable outcome to coordinate with the international accounting.