摘要
会计国际协调旨在增进各国会计标准的趋同性和可比性,而采用统一的会计标准是会计国际协调的理想标准。会计国际协调应以尊重各国特色为前提,其现实的突破口是促进各大跨国公司率先采用国际会计核心准则;可能的发展方向是:先统一国内会计标准,再走区域化协调发展之路。
The international coordination of account is for the purpose of promote the being reach unanimity and comparability,and using the uniform account rule is the ideal of account international coordination.The international coordination of account should take respecting each countries'character as premise,the breach of realize is promote big international cooperation use the international account core rules first.The possible develop direction is:uniform internal account rule first,then go the way of regional coordinated growth.
出处
《当代财经》
CSSCI
北大核心
2002年第8期70-74,共5页
Contemporary Finance and Economics
