荷兰会计及其对我国会计改革与发展的启示

CORC > 集美大学

	荷兰会计及其对我国会计改革与发展的启示
	高绍福
刊名	http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjly200204008&dbcode=CJFQ&dbname=CJFQ2002
	2012-06-05 ; 2012-06-05
关键词	荷兰会计职业会计准则法律规范会计实务 the Netherlands accounting profession accounting standards lawful standard accounting practice F233
其他题名	Dutch accounting and its enlightenment to the reform and development of Chinese accounting
中文摘要	荷兰会计因其“微观经济会计模式”而闻名于世 ,在公司会计的法律规范和监管、会计职业界和会计准则的制定、会计计量、所得税会计等方面都颇具特色。本文通过分析荷兰会计这些方面的特色及其形成背景 ,揭示了其对我国会计改革与发展所具有的借鉴意义和启示作用。; Dutch accounting is famous for its "model of micro economic accountancy" and is characterized by its lawful standard and supervision, accounting profession and defining of accounting standards, measure of accounting, income tax accounting, etc. By analyzing these characteristics and their background of Dutch accounting, this article discloses the use for reference and its enlightenment to the reform and development of Chinese accounting.; 【作者单位】集美大学财经学院福建厦门361021；【作者英文名】GAO Shao fu (College of Finance and Economics, Jimei University, Xiamen, Fujian 361021, China)
语种	中文
内容类型	期刊论文
源URL	[http://ir.calis.edu.cn/hdl/235041/14116]
专题	集美大学
推荐引用方式 GB/T 7714	高绍福. 荷兰会计及其对我国会计改革与发展的启示[J]. http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjly200204008&dbcode=CJFQ&dbname=CJFQ2002,2012, 2012.
APA	高绍福.(2012).荷兰会计及其对我国会计改革与发展的启示.http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjly200204008&dbcode=CJFQ&dbname=CJFQ2002.
MLA	高绍福."荷兰会计及其对我国会计改革与发展的启示".http://epub.edu.cnki.net/grid2008/brief/detailj.aspx?filename=fjly200204008&dbcode=CJFQ&dbname=CJFQ2002 (2012).