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由中国会计教授会主办、中南财经政法大学会计学院承办的中国会计教授会2000年年会于2000年7月13日至15日在武汉召开。现就本次大会的主要观点综述如下: 一、经济全球化与会计改革。代表们认为,经济全球化将成为未来会计环境中占据主导地位的影响因素,对于今后的会计改革及会计事业的发展将具有关键的影响作用。其主要表现:一是在经济全球化过程中,已集中体现出来的社会生产总过程中的生产、分配、交换、消费的全球化,客观上已将一国之内的经济运行机制与财政经济形态扩展到全球范
Sponsored by the Chinese Accounting Professors Association, Zhongnan University of Economics and Law, Accounting Institute contractors Chinese Accounting Professor 2000 Annual Conference July 13, 2000 to 15 held in Wuhan. The main points of this conference are summarized as follows: I. Economic globalization and accounting reform. The deputies believe that economic globalization will become the dominant factor in the accounting environment in the future and will have a crucial impact on the accounting reform and the development of accounting in the future. The main manifestations are as follows: First, in the process of economic globalization, the globalization of production, distribution, exchange and consumption, which has been embodied in the overall process of social production, objectively includes the economic operation mechanism and the financial and economic forms within one country Expand to global scope