| 论会计准则国际协调的动因分析 |
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| 引用本文： | 何妮娜,李晓波.论会计准则国际协调的动因分析[J].林业科技情报,2002,34(4):80-81. |
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| 作者姓名： | 何妮娜 李晓波 |
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| 作者单位： | 1. 黑龙江省林业设计研究院
2. 哈尔滨市财政局 |
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| 摘 要： | 会计及会计准则的产生与发展并非哪个国家和地区能够单独完成的,它是由世界各国从长期的实践经验中总结出来的,它需要适应世界经济的发展。那么,会计准则国际化也正是会计准则国际协调的真正动因。
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| 关 键 词： | 会计准则 会计贯例 国际协调 |
| 修稿时间： | 2002年11月6日 |
An Analysis Of The Cause Of Accounting Standards For International Harmonization |
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| He Nina.An Analysis Of The Cause Of Accounting Standards For International Harmonization[J].Forestry Science and Technology Information,2002,34(4):80-81. |
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| Authors: | He Nina |
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| Institution: | He Nina (Forest Design And Research Institute Of Heilongjiang Province)
Li Xiaobo (Treasury Bureau Of Harbin City) |
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| Abstract: | The generation and development of accounting and accounting standards can not be finished by one country or area himself. They are summarized from long periods practical experience by all the worlds. They must fit the development tend of international economy. So, accounting standards internationalization is the real cause of accounting standards for international harmonization. |
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| Keywords: | accounting standards accounting usual practice international harmonization |
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