會計國際趨同對本科會計教育的影響

1、邢唷? ?;欹? 鳵?bjbj9920SS? 4-J?6LLLLLLL?$hs:?!?LLLLL?LL?L?L?L?L?L*需6釵淄?L?0?44?0LL?LLLLL?h(LLLLLLLJJJd?dJJJ? ? O齎 E 枊?T 鵞,g 褃 OYe 瞼剉 q_蚑 憦 :H Y P E R L I N K h t t p : / / w e n k u . b a id u . c o m / v i e w / 9 b e c 6 4 e c 1 7 2 d e d 6 3 0 b 1 cb 6 3 6 . h t m l OL饄 諎 0Xd 亯 0 b 齎 O芉 RN 齎 E?O芉 R 騗蟸

2、瀃皊鶺,g 媿T 0(W b 齎 O齎 E 枊?T 蹚z-N, O篘 XT (崉 v 衏貧, /f 髞 sQ 蛻亯剉筫 b?0Ot 拵 N Yt蜰婲 O貧 IYe 瞼剉蟸哠, 遙 鵞,g 褃 OYe 瞼 b?N 剉 c b 孴鵞 VO N R 恎 0 b 齎騗蟸刧鷁祄講O N Ty 樝Nm N O芉 RSO 鹼, 蜰鶺,g 瀃皊N 齎 E?崱 RJT 芉 R 剉媿T 0 枡 HQ, 籗 t+g-N 齎 O芉 R 訷 XT ON 齎 E?O芉 R t 婲 O 騗蟸r哊 TT 餢f, 蘏筫鬡諂 O齎 E 枊?T 剉鶺,g 烻 R0 蘏筫剉頬 _0 蔔T 蹚 Nek 燫:_AmNTOI顣槝蹚 L 垎

3、 N踠駇 eQ 剉簨, v緩 bqQ 茓 0 購翄f b 齎 O芉 R 齎 E 枊?T 諷梍哊蛻Y 剉蹚 U, :N-N 齎蟸 Nmc 韣0 隷?0OS ?0eP 穅裇 U孴崌 eQ NLu 蟸 NmSO 鹼Y 歔哊 ZW 瀃剉 O鶺x 0nc 塦, 顅 MR NLuN 闟 g?齎 I乬 pe 齎禰N 齎 E?O芉 R t 婲 O1 O芉 R 媿T 顣槝 ck_r菑 OS 畫 0vQ!k, 蔔 t R, ?e 钀騗蟸孾 b O芉 R 剉 6R 歔 b 頞錧O, 購汵芉 R 闟(WsQT筫 sQ 鹼蔛 vQ f 剉玝 2?0D 崸 N 螿P_c1Y 剉 l 忁 V0lQAQ 鱊y O鵞 O篘Mb

4、瀃E? 梺壒eb? SO皊Y蠎 梺墴q塦齎E?f膲 R剉褢崌08?f0 t0誰媉I筫b梽v齎E?S貧 O篘Mb, OYe 瞼顅h 臺?T 購 N 梺?0 OYe 瞼顅h 譙y O 痵僗 I鴭 Y 郪 6R 0 顅 MR T 貧!h 衏鶴剉 OYe 瞼顅h, 鶺,g 歔 MO/f 鵚QwQY t0 蟸 Nm 孴 OfI筫 b 梽 v 鍂茓,焣脋宑醕O N O剉砆 V0 tb齹, OKN b:N 齹舃嵧扄 N 剉 t 篘 Mb 0 鍕|篘 Mbd 枖wQY O鶺x 鍂茓孴鶺,g 瀃蚫O 齹汻 Y, 貜擽(W孴駇Ngb 觔 U, 宑醕貧緰剉崱 R0 O0鍂茓孴b 齹, wQY N 歔剉膥莮 t0 N

5、 N xvz 剉齹汻 0NMR N6 柕 k 剉 OYe 瞼顅h NMbYe 瞼鴙詋, 顅h 歔 MO 鬴燫fnx, (W 齹汻孴鍂茓 凈 V 剉NibY, (W 駇Ngb 衏貧 0FO/fN 焣塦齎 E?f 膲 R 剉褢崌08?f0 t0 誰媉 I筫 b 梽 v 齎 E?S O篘 Mb 剉亯 Bl 貜g N 歔剉頬輱 0T 鰁貜擽鍕鑜a0R, Yf,g 褃/f 薔嶯 N 褃 uN xvzuB!kKN魰剉N蛓f哠Ye瞼, /fY歔 t ? 絜菑z-N 鶴皊剉顣槝N璭燫錘頞, 購?fù)y皊秗 ?bYe瞮嶯擽豊瀀e圷ePg, fu瞮嶯擽豊鬴癳 O鍂茓, 踁t剉,g褃 fNv*gwck 宑醕 O t 簨剉

6、鶺,g 烻 t 孴緗託 0 孨/fd藌 0W O 坈 O N N 鍂茓 01u 嶯g 蛻茐N 鴙 sQf褃剉崌, fuN齹賨(Wte*N tf褃0 蟸 Nmf褃剉貧 t 銐0 宑醕 O芉 R, q_蚑哊 L N$R 璭汻剉衏貧 0 OYe 瞼菑z-N擽鍕ZWc錘 O t簨:NYef剉黐 T, 鵚Qfu絒歋Nb瀃剉 t簨鶺x, 錘)R嶯cknx t銐0 宑醕0 瀃絜 O芉 R 0:Ndk, 擽蜰錘N 郠筫 b 椲廘?ei?(N) 瀃絜錘 t 簨:N 黐 T 剉 OYef, 鑜蛻 fN 齹汻剉鵚Q彇w O芉 R6R 歔 1u膲 R 黐 T 誰 T烻 R 黐 T 誰l 徹 S, OYef_N擽鍕 1

7、u 瀃:N 黐 T 剉 Yefl?N 錘 t 簨:N 黐 T 剉 Yef!j_ 0(W O芉 R6R 歔筫 b? 烻 R 黐 T 誰 6R 歔芉 R 剉 O 筽(W 嶯f|b 亯, 擽(u 孾刄剉俰鮛 Fh 秅蚐 f 芉 R 剉鶺,gnx0蠎孴JT 亯 BlI, 銐蕬cWS 孴瀃絜cWS 螿 , 亯 Bl O篘 XT g 儚貧剉 L N$R 璭汻 0 齎 E?O芉 R1/f 購?fù)y 6R 歔!j_, ?齎 O芉 R6R 歔!j_騗蟸 T 烻 R 黐 T 誰 l 徹 S, b 齎剉 O芉 R_Ncdk!j_6R 歔 0(W 購?fù)y b_縍N, 鵞 O篘 XTL N$R 璭汻0 擽豐齹汻 g 鬴貧剉亯

8、 Bl, OYefN 齹峇錘 US 靣 O 坈鍂茓:N 黐 T, 擽錘烻 t:N 黐 T, 鑜蛻 O t 簨 Yef, 闟g購7hMb 齹鵚Q t 簨鶺xNb 瀃,g 儚貧 L N$R 璭汻剉 O篘 Mb 0 O t 簨/f 篘霳蜰 O瀃鯈-N 俰靊;觺鶴 eg 剉 sQ 嶯 O鍂茓剉褃 f;觺,u 嶯 O瀃鯈, v(u 嶯c 黐 O瀃鯈, S 靊鶺,g O t 簨孴擽(u O t 簨 0 O t 簨剉顅h/f 銐蕬孴剺 Km O瀃 0 銐蕬/fc:N 聣遊 0R 剉 O瀃衏汷 t1u, 錘燫駇鵞 O瀃剉 t 銐; 剺 Km/fc O t 簨擽齹 Y 剺*g 聣遊 0R 剉 O皊 a?0 OY

9、e O 坈賬 fu 剉擽鍕/f O t 簨剉緗託, OvQwQg 儚貧剉 L N$R 璭齹汻,N/fwQSO 剉 O膲鄗 0錘 t 簨:N 黐 T 剉 OYef, 颯錘(Wz 緥 nN 豐剉 MR 衏N, (W-N0 貧崱 R Oz-N 燫Y t 簨 Yef詋蛻, ZP0R 鈋鑜蛻齹汻剉鵚Q 萐 O 坈鍂茓 0N 筫 b? R Oz 騗蟸薔蛜剉鶺,g t 簨 I钀 R, 觺T O瀃峇!k 薔蛜, Ofu 齹 Y t 簨N 瀃鯈鴙觺T, Nb 瀃 0W 宑醕 O t 簨; 鍿 N 筫 b? 烻 eg(W xvzuB!k N 钑O:N O t 簨剉钀 R 匭筟 R 銐Ne0R,g 褃 B!k, 觺

10、T O亯 蹚 L 埶 N 蛜, OfuN 臢 t 銐哊 Ty 榳 QSO 芉 R, N 宑醕哊芉 R 虁T 悥+T 剉鶺,g t 鮛 0N 瀃黐 T 誰 Yef鴙詋, EQ RPt?壒 e OYePg 匭筟, 鑜蛻 柺?O婲 y 槃 v 匭(WT鹼0俰鮛0 歔 IN,蛻嶯 xvzc 黐 O瀃蚫O 剉 t 簨 骮,N/f O N Y t,g 珟 0 婳俌, 鵞嶯鶹歔 D 崸 N 榖鏴, 枡 HQ 擽觺TD?g 軴 hQ t 簨0 OM 懺 k 烻 R, Ofu 宑醕榖鏴剉烻郪0 顅剉, 峇 fNwQSO 榖鏴筫誰孴&崱 R Y t 0 鍂vQ6q, 鬴亯鍂 vQb 錘 6q 0 b 霳鵞

11、,g 褃 u 剉 Yef擽鍕(WYef匭筟 SO 鹼N 豐剉鶺xN, O t 簨 1uEmeQ 駇 0W 觺T O瀃薔蛜,鵞烻 eg 菑 R 鑜蛻剉 O Y t亯薔蛜 sS 颯 0 O瀃蚫O 齹汻剉鵚Q, 颯錘 惽廐 h 婳 Yef0(W!h 剉 Kb 錧孴梴:g 剉蘏蛻!j 遙瀃N 孴誯 N 瀃N 蹚 L? v _ 黐fuf OO(u O篘 XT 瀃蚫O 剉 wQSOc 黐 fN邁 N 剉 O6R 0 闟g O t 簨鶺xNb 瀃, Mb 齹啒 O 孴宑醕 O芉 R 剉顅剉孴緗y, Mb 齹衏貧陙;NfN 齹汻, Mb 齹鵞穨 AYBg 剉 O皊 a 寃 QY 儚貧剉 L N$R 璭汻 0(

12、 孨) Yef匭筟鑜蛻 f褃魰 n?0OSO, 鵚QYT 媁 O篘 Mb 悢蟸 NmhQ t S 剉 O篘 Mb,N 臢亯緗 ?O t 簨孴酧 ob/g, 貜亯焣塦蟸 Nmf0 tf0 誰 f0?zf蔛齎 E?fI筫 b梽 v t 簨孴瀃 0 O 邁剉 OYe 瞼闟/f 亯 Blfu 宑醕 O鶺x 鍂茓孴鶺,gb 齹, 齙茐鴙 sQ 鍂茓剉 n悓 T 鼅T (崉 v 鵚Q 0 彇w O痵僗剉豐 S, US N 媁篘 Mb 擽豐齹汻頬0L N$R 璭齹汻1_剉:w 栻蟸f2 楘 Qeg 0 Of褃?q/f N N坃:_剉 f褃, FO 譙 vQ聣痵僗 q_蚑 O塵蔛 vQ 諲 f褃笅 Y t 簨

13、, 俌: 蟸 Nmf剉 b,g t 簨0 YCQ S 痵僗-N t t 簨0 褢崌f剉 D?g :W 袕 L?t 簨0 誰 f t 簨 I 0枡 HQ, Of N N 稏嶯錧 FU tf褃, vQ t 簨裇 U臺 6q 譙 0Rte*N tf褃裇 U剉 q_蚑 0 顅 MR, ?q,g 褃 B!k 騗蟸 _緥蟸 Nmf0 tfI鴙 sQz, FO1u 嶯闟/fd藌 0W 矉坈蟢钑, vg 坃Y0W 鑜蛻 vQ 魰剉 t 簨 sQ 鹼0;悜弒 Q 鹼, M朜 O 哊 fu 鵞 O t 簨 t 銐宑醕剉z 0 郪 dk, O N N 剉 Ye擽鍕觺T T 鴙 sQf褃剉 g:gT鹼燫錘 _黐, O

14、 OYef剉 t 簨黐 T 齹 Ywck0RMO, (W 矉坈 b,g t O t 簨鰁 _黐 fu)R(u 蟸 Nmf剉 b,g t 簨,Bl(W Of-N 剉擽(u, Ofuwck(W 儚貧剉 t 簨 Bb?NfN O,緩 0R錘 t 簨:N 黐 T 鵚Q O篘 Mb 剉 Yef顅剉 0 鍿 Y, 怱_ O厪z, 俌 O騍0 O6R緥錘蔛硚z鈰 I匭筟ga 茓 0WN O N N;Nrz 剉 Yef鴙崌, 鵚Qfu 鵞 O t 簨0 筫誰蔛鴙 sQ 鍂茓剉 xvz, 鈋颯錘觔絒 vQ N N鍂茓 b? 萐齹 Y 燫駇 O t 簨剉 t 銐 0vQ!k, b 齎燫 eQW T O 膥莮T,

15、鴭 Y 鑽齎蟸 NmHh 鯪剉裇 u, $vQ/f b 齎鶴鉙O Nm 怗悇 v 蚐P 昿 e 蠎孴 凈 V 剉錯蕍ibY, O b 霳茓 0R, 銐砆誰媉N 剉 O睶亃騗蟸 b:N N*N 蛻亯剉顣槝 0 鵚QwQ g O孴誰媉 N N 鍂茓剉YT 媁 O篘 XT 騗 b:N 霃R 剉 梺?0 購 1亯 Bl(Wz 緥 nN0Yef匭筟筫 b 梈 P 鶴 宼 e, (Wfu 剉慆嬾 e 燫錘 _黐 00 1?2P皞. 捌 A!?#悹$悹%? 癝 班惄?D猩陏?寕? K?嗌陏?寕? K?h t t p : / / w e n k u . b a i d u . c o m / v i e w

16、/9 b e c 6 4 e c 1 7 2 d e d 6 3 0 b 1 c b 6 3 6 . h t m lyX侓; H?俔膮c?F?F鍃ck 噀 $ 1$ a$CJKH_H mH nHsH tH$ A? $貫祂=刉SOB i ? Bnf 恏?h ?4? l 4?a?k ?鄀 Rh?( U? ? (鍃厤*ph ?EX?c _ i _ s t y l ec _ i n f o _ r m?0&?h?r?r?r?h?0?0?0h?恃 0恃 0 ?e? Xh?LMhi? &=ef?12VWcd? )*:;bcru?)*./12:;IJ?#$:;=ABCEFmnyz?/0DETU?)*EGLM_|?,-cd?67IJeftu?78?IJ?()34ABKLPQqr|?(HI|?:zz:gh?fh?% 峍腪0tz%U ?橴2 %1? Hvd-zkG0tz?橴 z kG峍腪 HvdU ZZZ? ?i )x 鍃 B,? 鶽? EX? ? ? 擟? 弉? ? R6? ? ? ? 3V?扔? ?U n k n o w nG ? 噝T i m e sN e wR o m a n5 ? S y m b o l3&? 噝A r i a l; ?媅 SOS i m S u n1?h Rg 轟G?c -?c-!- ! ) ,