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he bing bao biao hui ji gui fan bian qian tan xi
Author(s): 
Pages: 102-106
Year: Issue:  13
Journal: Finance and Accounting Monthly

Keyword:  合并报表会计规范企业会计准则主动趋同;
Abstract: 随着我国企业改革的深入,合并报表会计规范呈现出从无到有、从萌芽到成熟的局面。通过列举合并报表会计规范从萌芽期、发展期到成熟期的主要内容,分析其变迁的动因:经济发展促其产生,具体国情与国际惯例两个因素则影响着其具体内容。因此,我国企业会计准则未来应是基于国情的主动趋同,唯有此才能够把握会计规范变迁的主动权,有助于中国方案的国际认同。
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