2006•Journal of Hunan Financial and Economic CollegeRequires access

Countermeasures of Further Strengthening Accounting Standards Construction

Liao Ming-jie

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Abstract

The issue of new enterprise accounting standards system will in an all-round way promote the service efficiency of the accounting work in the development of economy society.But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws,the lower internationalization degree of accounting standards.Further strengthening accounting standards construction should establish appropriate financial accounting conceptual framework,strengthen coordination between accounting standards and relative economic laws and promote international coordination of accounting standards.

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The issue of new enterprise accounting standards system will in an all-round way promote the service efficiency of the accounting work in the development of economy society.But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws,the lower internationalization degree of accounting standards.Further strengthening accounting standards construction should establish appropriate financial accounting conceptual framework,strengthen coordination between accounting standards and relative economic laws and promote international coordination of accounting standards.

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Available abstract

The issue of new enterprise accounting standards system will in an all-round way promote the service efficiency of the accounting work in the development of economy society.But new accounting standards system still exist such problems as accounting standards incompatible with the relative economic laws,the lower internationalization degree of accounting standards.Further strengthening accounting standards construction should establish appropriate financial accounting conceptual framework,strengthen coordination between accounting standards and relative economic laws and promote international coordination of accounting standards.

Key concepts: Accounting, Accounting standard, Accounting information system, Management accounting, Financial accounting, Business, Mark-to-market accounting, Fund accounting

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