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美国会计准则向“目标导向”转变及其对我国的启示 被引量:2

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摘要 安然事件后,美国会计准则成了众矢之的,其改革在所难免。本文从美国会计准则制定模式由“规则基础”向“目标导向”的转变开始分析,描述了“目标导向”模式的特点及其转变过程中可能遇到的问题,并由此转变得出一些对我国会计准则制定模式的启示。
出处 《前沿》 2005年第8期59-61,共3页 Forward Position
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