具有中國特色會計理論體系的構(gòu)建.pdf

1、山西財經(jīng)大學碩士學位論文具有中國特色會計理論體系的構(gòu)建姓名：鄭濟孝申請學位級別：碩士專業(yè)：會計學指導教師：王春燕20060330IVAbstractTheChineseAccountingAssociationputfwardtheaimsofChineseaccountingtheyresearchin1983.Theoverallaimofwhichistostrengthenthesystemofaccountingtheymet

2、hodswithChineseacteristics.Atpresenttheresearchofouraccountingscholarsismainlytointroduceassimilatewesterntechniquesofaccounting(especiallytheUnitedStateswhichisamodelfwesternstylesofaccounting).Theotherresearchispredomi

3、nantlyfinvestigatingthedisganizedaccountingstylesusedatpresent.Somythesisistargetingthesettingupofanewsystemofaccountingtheies.WiththedevelopmentofChinaitsopeningtotherestofthewldalongwithextensiveeconomicrefmationtheint

4、egrationofwesternChinesestylesofaccountinghasbecomememeobviousasasignificantpartoftheagenda.China’sentryintotheW.T.O.alsorequiresChineseaccountingtobeinaccdancewithinternationalstards.MeanwhileChineseenterpriseswillfacen

5、ewchallengeswiththearrivalofnewbusinessfromalloverthewld.It’snecessarytostardizeaccountingpracticethroughthesystemofaccountingthey.Mythesisconsistsoffchapters.Thefirstchaptergivesaccountancytheiestheresearchvalueofthecur