| 中国与东盟国家会计制度对比——基于中越基本准则的比较分析 |
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| 引用本文： | 黄毅,包磊,韩婷婷,方艳.中国与东盟国家会计制度对比——基于中越基本准则的比较分析[J].东南亚纵横,2009(9):75-78. |
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| 作者姓名： | 黄毅 包磊 韩婷婷 方艳 |
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| 作者单位： | 云南大学经济学院 |
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| 基金项目： | 云南大学笹川基金科研项目课题 |
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| 摘 要： | 一、引言 2002年11月,中国和东盟10国签署了<中国与东盟全面经济合作框架协议>,这一协议的签署标志着中国一东盟自由贸易区的正式启动.<协议>是中国参与中国一东盟自由贸易区建设的指导文件.
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| 关 键 词： | 《中国与东盟全面经济合作框架协议》 东盟国家 会计制度 东盟自由贸易区 服务贸易自由化 对比 投资环境 区域内 |
Comparion of Account System between China and ASEAN--Based on the Comparion of General System between China and Vietnam |
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| Huang Yi,Bao Lei,Han Tingting,Fang Yan.Comparion of Account System between China and ASEAN--Based on the Comparion of General System between China and Vietnam[J].Around Southeast Asia,2009(9):75-78. |
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| Authors: | Huang Yi Bao Lei Han Tingting Fang Yan |
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| Abstract: | Accounting theory is the foundation of formulating and developing accounting standards.Recently more scholars research the difference between Vietnamese Accounting Standards and International Accounting Standards,but the difference between the Chinese and Vietnamese accounting system is relatively less.Therefore,this paper based on the perspective of conceptual framework,through the comparative analysis of general standard of Chinese and Vietnamese basic standard,compare the differences between the two coun... |
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