Course, Ezperience and Future Development of China Enterprise Accounting Reform

摘要：

Enterprise accounting reform has been lasted for thirty years in China, during this period, there are three milestones, the accounting standards announced in 1993, enterprise accounting system published in 2001 and enterprise accounting standards published in 2006. A lot of experience was acquired: the reform must be closely linked with national economic reform; the reform must well deal with the relationship of international harmonization and national characteristics; the reform must be gradual; the reform process and tactic must be consistent with the changes of actual situation. Future reform should pay more attention to the following aspects: tracking the new international changes; concerning about nonlisted enterprises; researching on and developing guidance for enterprise cost accounting; strengthening and improving accounting supervisions; emphasizing on testing the results of reform ; enhancing coordination between enterprise accounting reform and other reforms.

关键词： enterprise accounting reform course ezperience development

作者: FU Lei

作者单位: School of Accountancy,Capital University of Economics and Business,P.R.China,100070

会议类型: 国际会议

会议名称: 2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)

会议地点: 北京

会议语种:英文

页码: 612-625

在线出版日期: 2009-11-01（万方平台首次上网日期，不代表论文的发表时间）