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accounting climate
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  会计环境
     The accounting internationalization of China should be consid-ered on the difference of the accounting climate between China and the Western Countries, and the relationship betweenthe characteristics of the Chinese accounting and the inimational customs should be well dwelt with to improve the in-ternation comparability for the accounting information of the China enterprises.
     中国会计国际化应是在充分考虑中西方会计环境差异的基础上,正确处理好保持中国会计特色与国际惯例之间的关系,适应经济全球化的发展趋势,逐渐缩小中国会计与国际惯例之间的差异,提高中国企业会计信息的国际可比性。
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  相似匹配句对
     ,and the climate was wet;
     ,气候偏湿 ;
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     The Proterozoic Climate
     元古宙的古气候
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     Accounting Assumptions
     会计假设
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     U.S. Environmental Accounting
     美国的环境会计
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Abstract: With the rapid process of the world economic integration and the approach of the WTO to us, the accountingin thernationalization of China has shown its necessity. The accounting internationalization of China should be consid-ered on the difference of the accounting climate between China and the Western Countries, and the relationship betweenthe characteristics of the Chinese accounting and the inimational customs should be well dwelt with to improve the in-ternation comparability for the...

Abstract: With the rapid process of the world economic integration and the approach of the WTO to us, the accountingin thernationalization of China has shown its necessity. The accounting internationalization of China should be consid-ered on the difference of the accounting climate between China and the Western Countries, and the relationship betweenthe characteristics of the Chinese accounting and the inimational customs should be well dwelt with to improve the in-ternation comparability for the accounting information of the China enterprises.

[摘 要]随着世界经济一体化进程的加快和我国加入世界贸易组织步伐的临近,我国会计国际化已成为必然。中国会计国际化应是在充分考虑中西方会计环境差异的基础上,正确处理好保持中国会计特色与国际惯例之间的关系,适应经济全球化的发展趋势,逐渐缩小中国会计与国际惯例之间的差异,提高中国企业会计信息的国际可比性。

The text compares the accounting climate which contains the economic climate,political and legal ciimate,and cultural ealucational climate.It analyses how accounting climate influemes the account so that it announces the connection and distinguishing befween china and western countries further.It will improve accounting in China.

本文通过中西方的经济环境 ,政治、法律环境 ,文化教育环境等三方面会计环境的比较分析 ,分析了会计环境对会计的影响 ,从而进一步揭示中西方会计的联系与区别 ,有利于我国的会计取长补短。

 
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