海峡两岸会计准则国际化比较研究
发布时间：2018-11-08 21:06
【摘要】：本文根据二十国集团峰会、金融稳定理事会关于建立全球统一的高质量会计准则的倡议,提出了会计准则国际化的定义;在此基础上,比较了海峡两岸会计准则国际化的路径、制定模式和国际化程度的差异;并从改革国际货币体系的配套措施角度,提出了海峡两岸会计准则趋同、等效与互认的历史使命、合作模式、突破口和重点。
[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.
【作者单位】： 湖南大学工商管理学院;
【基金】：湖南省自然科学基金项目“金融工具会计准则研究”(12JJ5030)的阶段性研究成果
【分类号】：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.
【作者单位】： 湖南大学工商管理学院;
【基金】：湖南省自然科学基金项目“金融工具会计准则研究”(12JJ5030)的阶段性研究成果
【分类号】：F233
【参考文献】
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4 陈e，
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