| 论会计国家性与国际性的必要性 |
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| 引用本文： | 谢云天,冯新星.论会计国家性与国际性的必要性[J].河北北方学院学报(社会科学版),2006,22(1):39-41. |
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| 作者姓名： | 谢云天 冯新星 |
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| 作者单位： | 1. 河北北方学院财务处,河北,张家口,075000
2. 河北北方学院后勤集体财务部,河北,张家口,075000 |
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| 摘 要： | 中国加入世贸经济组织以来．中小高科技等企业走出国门，跨国经营，并积极利用境外资本市场，到境外发行证券并上市。按照市场规律和国际惯例．与经济和资本市场发展息息相关的会计事业也不断发展，会计国际化成为大势所趋。由于会计环境不同，中国在经济、政治、法律、制度环境、教育发展水平以及文化环境等方面都与其他各国存在差异，这就决定了中国会计同时又具有中国特色。
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| 关 键 词： | 会计 国家性 国际性 必要性 |
| 文章编号： | 1672-9951（2006）01-0039-03 |
| 收稿时间： | 2005-10-25 |
| 修稿时间： | 2005年10月25 |
About of the Accounting's Nationality and Internationality--Concurrently about the Characters of Chinese Accounting |
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| XIE Yun-tian,FENG Xin-xing.About of the Accounting''''s Nationality and Internationality--Concurrently about the Characters of Chinese Accounting[J].Journal of Hebei North University,2006,22(1):39-41. |
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| Authors: | XIE Yun-tian FENG Xin-xing |
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| Abstract: | Since China joined World trade Organization, some medium and small high tech enterprises have made active use of foreign capital markets, issued stocks and been listed on the stock exchange market. According to the market regulations and international practice, the accounting related closely to economy and capital market will develop constantly. International accounting becomes a trend of the times. Because of the differences in economy, politics, law, system environment, educational development and cultural environment, different accounting environment in China determines Chinese accounting has its own characters. |
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| Keywords: | accounting nationality internationality necessity |
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