| 越南会计准则国际趋同进程及完善 |
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| 引用本文： | 李付学,佘晓燕.越南会计准则国际趋同进程及完善[J].东南亚纵横,2009(8):16-19. |
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| 作者姓名： | 李付学 佘晓燕 |
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| 作者单位： | 云南财经大学 |
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| 摘 要： | 一、越南会计准则国际趋同的进程 越南自1986年实行革新开放以来,随着经济体制的改革,市场经济和资本市场的建立,大量的引进外资以及以出口为导向的经济增长模式促进了越南会计准则的国际趋同;另外,加入东盟、亚太经合组织和东盟会计联合会也加快了越南会计准则国际趋同的步伐.
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| 关 键 词： | 会计准则 国际趋同 越南 进程 经济增长模式 亚太经合组织 革新开放 经济体制 |
Vietnam's Process of International Convergence of Accounting Standards and Its Improving |
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| Li Fuxue,She Xiaoyan.Vietnam''s Process of International Convergence of Accounting Standards and Its Improving[J].Around Southeast Asia,2009(8):16-19. |
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| Authors: | Li Fuxue She Xiaoyan |
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| Abstract: | In recent years,Vietnam's international convergence of accounting standards has made considerable progress,also contributed to the improvement of investment environment and economic development.However,because of the impact by a number of factors,there are still some limitations exist in Vietnam's international convergence of accounting standards.This article will introduce the international convergence of accounting standards in Vietnam in the process,pointing out that the international convergence of acco... |
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