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| 试论会计的国际化特性:历史、现实与未来--兼论会计准则的国际协调 | |
| 引用本文： | 徐秀芳,陈莉芬,陈祖辉,冯俊.试论会计的国际化特性:历史、现实与未来--兼论会计准则的国际协调[J].武汉工程职业技术学院学报,2005,17(2):50-52,57. |
| 作者姓名： | 徐秀芳 陈莉芬 陈祖辉 冯俊 |
| 作者单位： | 1. 武钢计财部 2. 武钢计财部驻保卫部财务科 3. 武汉钢铁股份有限公司,武汉,430080 |
| 摘 要： | 会计的国际化是历史的必然趋势。从会计发展的历史来看，世界范围内会计思想的逻辑起点和发展方向是一致的，会计的世袭遗产就具有国际化特性；从会计国际化的现状来讲，经济全球化引起各种类型的国际经济组织产生了会计国际协调的客观需求，求大同存小异是会计国际化的现实选择性。 |
| 关 键 词： | 会计 会计准则 国际化 国际协调 |
| 文章编号： | 1671-3524(2005)02-0050-03 |
| 修稿时间： | 2004年10月26 |
On the Features of Internationalization of Accounting:Some Comments on International Coordination in Accounting Code |
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| Xu Xiu fang,CHEN Lifen,Chen Zuhui,Feng Jun.On the Features of Internationalization of Accounting:Some Comments on International Coordination in Accounting Code[J].Journal of University for Staff and Workers of Wuhan Iron and Steel(Group)Corporation,2005,17(2):50-52,57. | |
| Authors: | Xu Xiu fang CHEN Lifen Chen Zuhui Feng Jun |
| Institution: | Xu Xiu fang Chen Lifen Chen Zuhui Feng Jun |
| Abstract: | Internationalization of accounting is an inexorable trend of history.In perspective of its devdopment history,the logical starting point and development direction of accounting ideas are identical in the whold world,and so hereditary inheristance of accounting is internationalization featured.In view of current situation in accounting internationalization,the economic globalization has brought about subjective need for international coordination among various economic organizations.Therefere,the realistic choice for accounting internationalization should be made on the philosophy:seek common ground while resenving differences. |
| Keywords: | accounting accounting code internationalization international coodination |
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