中外会计准则比较研究分析报告.docVIP

目 录 中文摘要关键词····························································3 Abstract Key words························································4 一、引言··································································5 二、中外会计准则比较研究的意义············································5 （一）学习世界各国会计发展的普遍规律······································5 （二）探索适应中国国情的会计模式··········································5 （三）建立和完善会计学科体系··············································5 三、会计准则的国际比较····················································5 （一）制定机构不同导致性质差异············································6 （二）制定程序相近下的