지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
논문 기본 정보
- 자료유형
- 학술대회자료
- 저자정보
- 발행연도
- 2011.12
- 수록면
- 33 - 41 (9page)
이용수
초록· 키워드
오류제보하기
This article studies the transformation, the present situation and the development tendency of Chinese Accounting Standards for Business Enterprises with the method of literature and simple statistical. The Ministry of Finance of the People’s Republic of China is the only supply main body of Chinese Accounting Standards for Business Enterprises. So, the transformation of Chinese Accounting Standards for Business Enterprises is obliged. The transformation makes the target to achieve the main accounting standards equivalent internationally and relays on the need of chinese economic development. Firstly, it achieves the equivalent with the international accounting standards framework, but it still does not fully implement the equivalent of accounting practices with international accounting. In the future, the transformation of Chinese Accounting Standards for Business Enterprises may be more realistic, work hard to achieve the substantive convergence of the accounting practices to international accounting standards, take part in the formulation and coordination of international accounting standards actively and increase the influence of its International Accounting Standards Committee. The transformation should correspond with China’s system of national interests and cultural background, so it would also hold its ‘Chinese characteristics’ in a certain extent.
목차
등록된 정보가 없습니다.
참고문헌 (0)
참고문헌 신청이 논문의 저자 정보
최근 본 자료
댓글(0)
0
UCI(KEPA) : I410-ECN-0101-2018-032-002177303