摘要
资本全球化迫切要求会计准则的国际化。从会计国际化的必要性和可能性出发,讨论了我国会计国际化趋势中所取得的成绩,以及存在的差距,并提出了实践我国会计国际化趋势的具体步骤。
Capital-globalization requied the internationalization of accountant standard From the way of necessary and possibility of accountant internationalization,This article discussed the achievement and the shortage at a trend of accountant internationalization in our country We put forward the detailed step of the trend of accountant internationalization
出处
《经济问题》
CSSCI
北大核心
2002年第11期85-87,共3页
On Economic Problems
