论欧盟会计协调

经济理论与经济管理 ›› 2001, Vol. ›› Issue (2): 69-74.

论欧盟会计协调

王化成, 戴娜

中国人民大学会计系北京 100872

收稿日期:2000-11-25 出版日期:2001-02-16 发布日期:2012-03-01
基金资助:
中欧高等教育合作项目“一体化进程中的欧盟会计协调”的部分研究成果

ON ACCOUNTING HARMONIZATION OF EU

WANG Hua-cheng, DAI Na

Department of Accounting, Renmin University of China, Beijing 100872, China

Received:2000-11-25 Online:2001-02-16 Published:2012-03-01

摘要/Abstract

摘要： 随着欧盟一体化进程的不断推进,欧盟会计协调问题也越来越重要。熟悉欧盟成员国会计及其会计环境的特点以及欧盟会计协调的过程,对中国企业界开拓欧洲市场和我国会计准则的制定大有帮助。

关键词: 欧盟, 会计协调, 国际会计, 国际会计准则

Abstract: With the step of EU integratalization,accounting harmonization of EU is getting more important.Knowing well EU members accounting,their characteristics of accounting situation and the procedures of EU accounting harmonization,will be greatly helpful for our companies exploiting European markets and for establishing our accounting standards.

Key words: EU, accounting harmonization, international accounting, international accounting standard

中图分类号:

F234.5

王化成, 戴娜. 论欧盟会计协调[J]. 经济理论与经济管理, 2001, (2): 69-74.

WANG Hua-cheng, DAI Na . ON ACCOUNTING HARMONIZATION OF EU[J]. Economic Theory and Business Management, 2001, (2): 69-74.