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试论国家统一的会计制度
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作者 宋山 于爱君 《经济技术协作信息》 2004年第8期20-20,共1页
修订后的《会计法》在十三条当中先后23次提到了“国家统一的会计制度”这一概念,成为修订后的《会计法》的一大突破。为了更好地学习《会计法》,正确把握和理解“国家统一会计制度”,本文仅就国家统一会计制度的几个理论问题作以下... 修订后的《会计法》在十三条当中先后23次提到了“国家统一的会计制度”这一概念,成为修订后的《会计法》的一大突破。为了更好地学习《会计法》,正确把握和理解“国家统一会计制度”,本文仅就国家统一会计制度的几个理论问题作以下探讨。 展开更多
关键词 中国 会计法》 “国家统一会计制度 会计核算制度 会计准则体系 会计制度体系 会计监督体系 会计工作管理制度
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On the informationization of accounting information in China: The perspective of accounting information systems and its regulatory framework in the USA 被引量:1
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作者 Dennis B. K. Hwang CHEN Yan Gary S. Robson 《Journal of Modern Accounting and Auditing》 2008年第8期17-29,共13页
The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information sys... The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems' responses to those milestones. 展开更多
关键词 accounting informationization accounting information system corporate governance and information disclosure regulatory framework social morality and professional ethics
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