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《Modern Economic Science》 2003-02
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The Essence and Orientation of the Internationalization of Accounting Supervision System

WANG Yong-mei(Department of Accounting of Guanghua School of Management,Beijing University,Beijing 100871,China)  
The internationalization of accounting supervision system suggests that the rules accounting activities must follow are cutting across a single country's border, the essence of which is the regulation, integration and redistribution of the economic interests pattern. Therefore, the internationalization must be conducive to the liquidity of the key elements of market economy all over the world, so that the system may be accepted and widely used by the economic institutions worldwide. China must have the strategic conception of overall importance, take an active part in the setting up of the market-oriented accounting supervision system, and give more expression to her will in the process of internationalization.
【CateGory Index】: F233
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【Co-citations】
Chinese Journal Full-text Database 10 Hits
1 Huang Huanshan (Wuhan College of Economy Management, Wuhan 430023 P. R. Chian);Study of Countermeasure to Paradoxes of Economic Globalization[J];Journal of Beijing Institute of Planning Labour Administration;2002-02
2 MI Yan(School of History and Culture,Shaanxi Normal University,Xi'an 710026,China);Stalin Pattern: An Approach for Under-developed Countries to Modernization[J];Journal of Chongqing Institute of Technology;2006-09
3 ZHANG Ming (Research Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai,China,200433);On Information Disclosure of Listed Companies Segment[J];The Study of Finance and Economics;2001-05
4 LUO Fangjin, LI Yali(Dept.of Social Science, Guilin 541004, China);A Study on the Industrial Growth Model in Guilin[J];Journal of Guilin Institute of Electronic Technology;2002-06
5 HE Cheng-xue (Research Office,Party School of Guangxi Committee,Nanning 530022,China);Historic Achievement of 30-year Reform and Opening-up and Problems in the Development[J];Journal of Guangxi University of Finance and Economics;2008-06
6 LUO Zhi(Research Center of Economic Development,Wuhan University,Wuhan,Hubei 430072, China);The Existence of and Reasons for the "Lucas Paradox"[J];Journal of Guizhou College of Finance and Economics;2006-06
7 Chang Hua-bing;Query and Reflection on the Theory about Nature of Goodwill[J];Journal of Hebei University of Economics and Trade;2004-02
8 HE Xue-juan(Changsha Civil Administration Professional College,Changsha410004,China);The trend of economic globalization and the tactics to cope with it[J];Henan Social Sciences;2002-04
9 Fu Yao (Guangzhou College of Finance, Guangzhou, 510521 China);Globalization and Developmental Problem of Developing Countries——An Explanation from Role of Government[J];South China Financial Research;2003-03
10 JI Yu-shan,DAI Shuan-ping(School of Economics,Jilin University,Changchun 130012,China);The Hoffmann Theorem and China Industrialization Pattern:A Case Study of Heavy-Chemical Industry[J];Jilin University Journal Social Sciences Edition;2007-02
【Co-references】
Chinese Journal Full-text Database 10 Hits
1 LI Jun;Characteristics of China's Accounting Standard and System for Fixed Assets and its Comparison with IAS[J];Commercial Research;2002-18
2 QIAN Juan-ping(Accounting Institute Zhengjiang University of Finance and Economics,HangZhou 310012,China);Accounting Principles:Harmonization of National and International Accounting[J];Collected Essays on Finance and Economics;2000-06
3 CAO Wei,SHONG Li fei (Accounting Department,China Renmin University,Beijing 100872,China);On the International Coordination of Accounting Standards[J];Collected Essays on Finance and Economics;2001-04
4 DENG Xiao-yang, ZHENG Peng (Accounting College, Hunan University, Changsha 410079, China);An International Perspective of Accounting for Stock Options[J];Collected Essays on Finance and Economics;2003-04
5 LIU Guo-qiang (Finance Institute,Ministry of Finance,Beijing 100036,China);A Study on the Conception Framework of Environment Accounting[J];Research On Financial and Economic Issues;2004-09
6 CHU Yiyun,LIN Qilian(Institute of Accounting and Finance,Shanghai University of Finance and Economics,Shanghai 200433,China);An Overview of Accounting Research and Its Development Trends——A Review of 2002 Annual Conference of Chinese Accounting Professors Association[J];The Study of Finance and Economics;2003-05
7 YOU Wan;QI Jianguo Institute of Quantitative & Technical Economics, CASS,100872;On Circle Economy and Trend of Economic Long Development in China[J];Finance & Trade Economics;2004-10
8 HE Zhen -qiu(Hengyang Branch of Industrial and Business Bank of China,Hunan Hengyang421001,China);The Tendency and Countermeasures for Internationalization of Chinese Accounting Principle[J];Journal of Chongqing Institute of Commerce;2002-04
9 DAI Yue e (Department of Finance and Economics,Changsha University of Eslectric Power,Changsha,Hunan 410077,China);An Analysis of the Causes and Countermeasure of Accounting Standards for International Coordination[J];Journal of Changsha University of Electric Power;2001-02
10 By ZHAO Yafan, SONG Mingda);Circulation Economy:?The way to realize sustainable development[J];Urban Planning Forum;2002-02
【Secondary References】
Chinese Journal Full-text Database 1 Hits
1 ZHANG Cai-ping,YANG Qiu-lin (University of South China,Hengyang 421001,China);Research on the Basic Theories of Circular Economy Accounting[J];Journal of University of South China(Social Science Edition);2009-03
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