|
| 摘要: |
| 随着我国加入WTO后融入全球经济一体化的不断深入,我国企业的跨国融资活动将迅猛发展。然而由于传统和体制方面的因素形成我国现有的会计体制,特别会计准则方面的差异给我国企业进行跨国融资活动造成了障碍,因而我国应该建立满足国际投资者需求的会计准则体系,走会计国际化的道路,才能适应资本国际流动的需要。 |
| 关键词: 跨国融资 会计准则 会计障碍 国际投资者 会计国际化 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
|
| The barrier and countermeasures of accounting: transnational financing |
|
JIANG Yong-de
|
| Abstract: |
| With integrating of global economy after China's WTO entry,transnational financing activities of China's enterprises rapidly develop.However,because of traditional and systematic factors of China,the difference in accounting system and accounting principl |
| Key words: transnational financing,accounting principle,accounting barrier,international investor,accounting internationalization |
