摘要
会计国际化已经是一种趋势和潮流,本文就我国在推行会计国际化的准则制定方面,使用了哪些方法;我国推行会计国际化建设经历了哪几个阶段;如何加快我国会计体制与国际惯例接轨;中国会计国际化进程中面临着哪些问题;以及如何完善会计教育,进一步推动中国会计国际化等方面一一做了阐述。目的在于唤起更多同仁志士,重视会计国际化的发展。使我国会计体制能迅速、及时、科学、全面发展。
Accounting international development is a trend, this paper sets forth on it, as follows; constituting accounting international development norm method, putting practice its several stages, how to accelerate China accounting system and international conventions joint, which problems facing with in course of accounting international development, how to perfect accounting education, and driving forward China accounting international development. This paper should arouse more people to pay attention to accounting international development and to make China accounting system develop quickly, timely, scientificly, totally.
出处
《佳木斯大学社会科学学报》
2003年第3期29-30,共2页
Journal of Social Science of Jiamusi University
关键词
中国会计
国际化
会计准则
体制
accounting
international
accounting norm
system