對(duì)中國(guó)會(huì)計(jì)特色的研究-畢業(yè)論文-展示頁(yè)
2025-07-01 00:00本頁(yè)面
【正文】 s, its international trend of increasing. At present, China is at a crucial stage of accounting reform, how to try to absorb, to adopt some international ideas and methods at the same time, grasp and adhere to accounting Chinese characteristics, the Chinese accounting internationalization and localization are organically united, which is a very important and urgent need to address practical problems. Only in this way can we grasp the correct direction of accounting reform in China and established in line with China39。s accounting of the office or style. From this issue has now been on 20 years of history ,but whether there are characteristics of China’s accouting ,what are the features of such remains the eyes of the beholder,the wise see wisdom,embodied freely with China accounting academic atmosphere conducive to promoting China’s Accounting school39。關(guān)鍵詞：會(huì)計(jì)特色 環(huán)境特殊性 國(guó)際化AbstractThe special characteristics of features, generally refers to the performance of the unique things by color, style, and so on, and so inference, the characteristics of China39。中國(guó)會(huì)計(jì)的特殊環(huán)境決定了中國(guó)會(huì)計(jì)具有自己的特色。只有這樣，才能把握中國(guó)會(huì)計(jì)改革的正確方向，建立起符合中國(guó)實(shí)際的會(huì)計(jì)體系。隨著國(guó)際經(jīng)濟(jì)一體化的發(fā)展，會(huì)計(jì)作為一門世界通用的商業(yè)語言，其國(guó)際化趨勢(shì)日益加強(qiáng)。XX大學(xué)本科畢業(yè)論文摘 要特色即特征，一般是指事物所表現(xiàn)的獨(dú)特色彩、風(fēng)格等，依此推論，中國(guó)會(huì)計(jì)的特色是指中國(guó)會(huì)計(jì)所具有的獨(dú)特之處或風(fēng)格。從這一問題的提出至今已有20多年的歷史，但對(duì)于中國(guó)會(huì)計(jì)是否有特色、有哪些特色等仍然是仁者見仁、智者見智，體現(xiàn)了我國(guó)會(huì)計(jì)學(xué)術(shù)界的自由爭(zhēng)鳴氣氛，有利于推動(dòng)我國(guó)會(huì)計(jì)學(xué)的進(jìn)步與發(fā)展，但其中的某些認(rèn)識(shí)和方法問題值得我們重新審視和研究。目前，中國(guó)正處于會(huì)計(jì)改革的關(guān)鍵階段，如何在盡量吸收、采納一些國(guó)際化的思想和方法的同時(shí)，把握和堅(jiān)持會(huì)計(jì)的中國(guó)特色，使中國(guó)會(huì)計(jì)的國(guó)際化與本土化有機(jī)地統(tǒng)一起來，這是一個(gè)十分重要并迫切需要解決的現(xiàn)實(shí)問題。中國(guó)的會(huì)計(jì)特色，長(zhǎng)期以來一直受到會(huì)計(jì)理論界的密切關(guān)注，特定的會(huì)計(jì)模式是建立在特定的政治、經(jīng)濟(jì)、法律、文化環(huán)境之上的，會(huì)計(jì)環(huán)境的特殊性決定了會(huì)計(jì)模式的特殊性，任何超越特定會(huì)計(jì)環(huán)境的抽象的會(huì)計(jì)模式是不存在的。本文從會(huì)計(jì)環(huán)境的差異中尋找導(dǎo)致中國(guó)會(huì)計(jì)特色的根源，并闡述了中國(guó)會(huì)計(jì)特色的表現(xiàn)，最后對(duì)其發(fā)展和未來也作出了預(yù)測(cè)。s accounting refers to the uniqueness of China39。s progress and development, but some of them deserve our understanding and methods to reexamine and research. As the international economic integration, development, and accounting as one the world39。s actual accounting system. China39。s accounting has its own characteristics. In this paper, differences in accounting environment to find the root cause of China39。s accounting characteristics and performance, the final also made their development and future projections.Keywords:accounting characteristics ,environmental,international目錄摘要 ................................................................................................................1 一、對(duì)中國(guó)會(huì)計(jì)特色的不同認(rèn)識(shí)................................................................. 4（一）、關(guān)于中國(guó)會(huì)計(jì)特色討論的簡(jiǎn)要回顧.............................................. 4（二）肯定中國(guó)會(huì)計(jì)的特色性.....................................................................5（三）中國(guó)會(huì)計(jì)的特色性不會(huì)阻礙會(huì)計(jì)的國(guó)際協(xié)調(diào).................................5二、決定中國(guó)會(huì)計(jì)特色的主要因素和具體分析...........................................6（一）決定中國(guó)會(huì)計(jì)特色的因素.................................................................6 （二）中國(guó)會(huì)計(jì)環(huán)境的具體分析.................................................................61．政治、經(jīng)濟(jì)環(huán)境...................................................................................62．法律環(huán)境...............................................................................................73．文化環(huán)境...............................................................................................8三、中國(guó)的會(huì)計(jì)特色.......................................................................................8 (一)、會(huì)計(jì)理論研究的中國(guó)
醫(yī)療健康相關(guān)推薦
鄂ICP備17016276號(hào)-1