| 中国—东盟会计区域协调机制研究——基于会计协调组织的视角 |
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| 引用本文： | 马婷婷,张颖,陈红.中国—东盟会计区域协调机制研究——基于会计协调组织的视角[J].东南亚纵横,2010(8):11-13. |
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| 作者姓名： | 马婷婷 张颖 陈红 |
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| 作者单位： | 1. 云南财经大学
2. 西南财经大学 |
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| 摘 要： | 2010年1月1日,中国—东盟自由贸易区如期建成,这标志着这个拥有19亿人口、接近6万亿美元国民生产总值、4.5万亿美元贸易额的区域将有90%的产品享受零关税待遇。随着双边经贸合作的不断发展,中国与东盟的区域会计协调就显得越发重要。本文分析了东盟会计师联合会在中国—东盟会计协调中未发挥实质性作用的原因,并针对这些原因提出相应的建议与对策。
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| 关 键 词： | 中国—东盟自由贸易区 区域会计协调 会计协调组织 |
The Study of the Regional Coordination Mechanism in Accounting Between China and ASEAN——An angle based on accounting coordination organization |
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| Ma Tingting,Zhang Ying,Chen Hong.The Study of the Regional Coordination Mechanism in Accounting Between China and ASEAN——An angle based on accounting coordination organization[J].Around Southeast Asia,2010(8):11-13. |
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| Authors: | Ma Tingting Zhang Ying Chen Hong |
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| Institution: | Ma Tingting,Chen Hong ＆ Zhang Ying |
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| Abstract: | China—ASEAN free trade zone has officially started on January 1,2010.The free trade zone will have 1.9 billion people,nearly 6 trillion gross domestic product and 4.5 trillion of annual total trade,more than 90% products of China and ASEAN will enjoy the treatment of zero tariff. The regional coordination in accounting between China and ASEAN plays an important role in broadening the development and strengthening the cooperation of enterprises both in China and ASEAN. This paper makes an analysis about the reasons why accounting coordination organization has no essential effect in the regional coordination in accounting between China and ASEAN,and then puts forward some countermeasures and suggestions. |
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| Keywords: | China—ASEAN free trade zone regional coordination in accounting accounting coordination organization |
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