2002Journal of Chongqing Institute of Technology ManagementRequires access

The Changes in Accounting Environment Will Lead to the Restructuring of Accounting Theories

QI Bing-zhong

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Abstract

Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method

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Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method

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Available abstract

Under the WTO framework, there will be various changes in political, legal, economic, and market environments. The changes in accounting environment will lead to the restructuring of accounting objective, accounting model, accounting jurisdiction, accounting criterion, accounting system, accounting content, accounting function and accounting method

Key concepts: Accounting, Restructuring, Accounting information system, Fund accounting, Mark-to-market accounting, Positive accounting, Accounting identity, Management accounting

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