海峽兩岸會計準(zhǔn)則國際化比較研究
發(fā)布時間:2018-11-08 21:06
【摘要】:本文根據(jù)二十國集團(tuán)峰會、金融穩(wěn)定理事會關(guān)于建立全球統(tǒng)一的高質(zhì)量會計準(zhǔn)則的倡議,提出了會計準(zhǔn)則國際化的定義;在此基礎(chǔ)上,比較了海峽兩岸會計準(zhǔn)則國際化的路徑、制定模式和國際化程度的差異;并從改革國際貨幣體系的配套措施角度,提出了海峽兩岸會計準(zhǔn)則趨同、等效與互認(rèn)的歷史使命、合作模式、突破口和重點。
[Abstract]:Based on the G20 Summit and the Financial Stability Board's initiative to establish a global unified high-quality accounting standards, this paper puts forward the definition of internationalization of accounting standards. On this basis, this paper compares the path of internationalization of accounting standards across the Taiwan Strait, the differences of the formulation model and the degree of internationalization. From the point of view of supporting measures to reform the international monetary system, the paper puts forward the historical mission, cooperation mode, breakthrough and key points of the convergence, equivalence and mutual recognition of accounting standards between the two sides of the Taiwan Strait.
【作者單位】: 湖南大學(xué)工商管理學(xué)院;
【基金】:湖南省自然科學(xué)基金項目“金融工具會計準(zhǔn)則研究”(12JJ5030)的階段性研究成果
【分類號】:F233
[Abstract]:Based on the G20 Summit and the Financial Stability Board's initiative to establish a global unified high-quality accounting standards, this paper puts forward the definition of internationalization of accounting standards. On this basis, this paper compares the path of internationalization of accounting standards across the Taiwan Strait, the differences of the formulation model and the degree of internationalization. From the point of view of supporting measures to reform the international monetary system, the paper puts forward the historical mission, cooperation mode, breakthrough and key points of the convergence, equivalence and mutual recognition of accounting standards between the two sides of the Taiwan Strait.
【作者單位】: 湖南大學(xué)工商管理學(xué)院;
【基金】:湖南省自然科學(xué)基金項目“金融工具會計準(zhǔn)則研究”(12JJ5030)的階段性研究成果
【分類號】:F233
【參考文獻(xiàn)】
相關(guān)期刊論文 前8條
1 李玉環(huán);;我國會計準(zhǔn)則制定導(dǎo)向研究[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2011年03期
2 汪祥耀;李連華;;各國會計準(zhǔn)則趨同的路徑選擇及其借鑒[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2006年01期
3 劉玉廷;;中國企業(yè)會計準(zhǔn)則體系:架構(gòu)、趨同與等效[J];會計研究;2007年03期
4 陳e,
本文編號:2319681
本文鏈接:http://www.sikaile.net/jingjilunwen/kuaiji/2319681.html
最近更新
教材專著