本文選題：國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則　切入點(diǎn)：悖論　出處：《河南社會(huì)科學(xué)》2015年07期 　論文類型：期刊論文

【摘要】：直接采納國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則不僅在經(jīng)濟(jì)效果上具有矛盾性和模糊性,也與強(qiáng)調(diào)制度相容的會(huì)計(jì)生態(tài)理論相悖,這與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則采納的廣泛性形成鮮明對(duì)比。透視采納動(dòng)因和會(huì)計(jì)生態(tài)背景,對(duì)于把握悖論邏輯、反思和相機(jī)抉擇我國(guó)的會(huì)計(jì)準(zhǔn)則國(guó)際趨同選擇具有重要啟示。
[Abstract]:The direct adoption of IFRS is not only contradictory and vague in economic effect, but also contrary to the accounting ecological theory, which emphasizes the compatibility of system. This contrasts sharply with the extensive adoption of IFRS. The perspective of the reasons for adoption and the background of accounting ecology has important implications for grasping the logic of paradox, introspecting and choosing the choice of international convergence of accounting standards in our country.
【作者單位】： 南京大學(xué)工商管理博士后流動(dòng)站;銅陵學(xué)院科研處;
【基金】：安徽省高校省級(jí)人文社會(huì)科學(xué)重大項(xiàng)目(SK2014ZD051) 江蘇省博士后科研資助計(jì)劃項(xiàng)目(1402009C)
【分類號(hào)】：F233

【共引文獻(xiàn)】

相關(guān)期刊論文 前2條

1 胡成;;國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則在我國(guó)大陸與港澳臺(tái)地區(qū)的應(yīng)用[J];江西社會(huì)科學(xué);2015年06期

2 胡成;;基于國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則構(gòu)建統(tǒng)一會(huì)計(jì)語(yǔ)言的現(xiàn)實(shí)問(wèn)題[J];學(xué)術(shù)論壇;2015年07期

，

本文編號(hào)：1559550