| 1. | The change and development of chinese accounting standard
中国会计制度的变迁与发展 |
| 2. | The internationalization of chinese accounting standards
我国会计准则国际化应注意的几个问题 |
| 3. | Understand chinese accounting standards and tax legislation
了解的中国会计准则及税收法规知识。 |
| 4. | Discussion on the differences of the international coordination of chinese accounting standard and countermeasures
试论我国会计准则国际协调的差距与对策建议 |
| 5. | Among all the viewpoints , the definition in the chinese accounting standard is the most accurate one . 2 . identification of the intangible assets
在各种关于无形资产涵义的观点中，我国《企业会计准则- -无形资产》中的定义最为精辟，因此得到大家的认可。 |
| 6. | Chapter 4 : prospective reform in chinese accounting standard after entry of the wto . joining the wto influences many aspects of chinese accounting industry . it makes the internationalization of accounting standards an urgent issue
第四章：入世后对我国会计准则改革的展望加入wto对我国会计行业产生了多方面的影响，使得会计准则国际化的问题更加突出。 |
| 7. | The chinese accounting standards system has being perfected since business accounting standards issued in 1992 , and it played an important role in standardizing the disclosure of accounting information and perfecting the construction of capital market
自1992年我国正式发布《企业会计准则》以来，我国的准则体系不断完善，在规范会计信息披露、健全资本市场建设方面发挥了重要的作用。 |
| 8. | This dissertation attempts to compare and analyze the chinese and foreign accounting standards and to use foreign practical experience for reference . author hopes the dissertation can have useful contribution to constitute and improve chinese accounting standards
本文试图通过比较资本市场环境下的中外会计准则，借鉴国外的实践经验，期望能对中国会计准则的制定与改进提供一些参考意见。 |
| 9. | Based on the practice in the construction of chinese accounting standards , the author firstly brings forward the research hypothesis : the data of accounting earnings prepared pursuant to international accounting standards is more correlative than that of chinese accounting standards
首先，从简要回顾我国的会计准则建设情况入手，提出研究假设，该假设认为按照国际会计准则编制的会计盈余数字比按照中国会计准则编制的会计盈余数字更具决策有用性。 |
| 10. | Throughout these years , ministry of finance has promulgated 16 specific standards and one accounting system which carries the same function as a specific standard . presently , there have been four specific standards at the final stage of requesting comments and will be finished within this year . the speed of making chinese accounting standard is so fast and remarkable
在这段期间，财政部共发布了16项具体准则和一项与具体准则拥有相同功能的《企业会计制度》 ，目前又有几项具体准则正处于最后征求意见的阶段，预期年内能够完成，中国会计准则建设速度之快，令世人瞩目。 |
