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dc.contributor.author罗胜强
dc.date.accessioned2017-11-14T01:09:27Z
dc.date.available2017-11-14T01:09:27Z
dc.date.issued2005-05-25
dc.identifier.citation财经理论与实践,2005,(03):77-82
dc.identifier.issn1003-7217
dc.identifier.otherCLSJ200503017
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/140241
dc.description.abstract根据会计实务国际协调的实质内容,会计实务协调实证研究可分为会计方法的可比性协调、会计数据的可比性协调、会计信息含量的可比性协调和会计准则的遵循程度。借鉴国外经验,我国应加强会计实务协调方面的实证研究,特别应加强会计方法可比性协调的检验和会计准则遵循程度的检验
dc.description.abstractEmpirical studies in international harmonization of accounting practic e can be classified into different types: accounting methods comparability relat ed ones, accounting data comparability related ones, information contents compar ability related ones, and degree of compliance with accounting standards related ones. Overseas experience shows that, for China, special attention and enhancem ent should be placed on the empirical studies related to the test of accounting methods comparability and that of the degree of compliance with accounting stand ards.
dc.description.sponsorship教育部人文社会科学研究重大项目 (0 2JAZD790 0 0 7)
dc.language.isozh_CN
dc.subject会计方法可比性
dc.subject会计数据可比性
dc.subject会计信息含量可比性
dc.subject遵循程度
dc.subjectAccounting Methods Comparability, Accounting Data Comparability
dc.subjectInf ormation Contents Comparability
dc.subjectCompliance with Accounting Standards
dc.title会计实务国际协调实证研究综述
dc.title.alternativeA Review of Empirical Studies on International Harmonization of Accounting Practice
dc.typeArticle


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