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本文在分析全球化导致会计准则趋同的基础上,指出文化冲突必然导致会计准则存在差异。分析了中西会计准则中的文化蕴含,指出二者之间的具体差异,并分析了文化冲突的解构及对我国制定会计准则的启示。
On the basis of analyzing the convergence of accounting standards caused by globalization, this paper points out that cultural conflicts will inevitably lead to differences in accounting standards. It analyzes the cultural implication in Chinese and western accounting standards, points out the specific differences between the two and analyzes the deconstruction of cultural conflicts and the enlightenment to our country in making accounting standards.