摘要
中国特定的会计环境决定了会计的"中国特色"。本文从会计的"中国特色"的涵义出发,分别从我国政治环境、经济环境、法律环境、文化环境等方面阐述了会计的中国特色所呈现的特征,并认为在我国会计改革与发展中,应正确处理会计中国特色与会计国际化之间的关系。
Chinese Characteristics' of accounting depends on special enviro nment of China. This paper discusses accounting with Chinese characteristics and holds that accounting reform and development in Chinese accounting should prope rly use the relationship between accounting with Chinese characteristics and acc ounting internationalization from political environment, economic environment, l awful environment, cultural environment and so on.
关键词
会计
中国特色
会计环境
会计国际化
accounting
Chinese characteristics
accounting environment
accounting interna tionalization
