俄罗斯会计研究
本站原创 论文中文摘要：我国会计改革已经走过了20多年白勺历程。90年代以后，会计国际协调化趋势尤显强劲，我国也积极参与到会计国际协调化白勺浪潮中，并在2006年初发布了与国际会计准则基本趋同白勺会计准则体系。国内会计学界对会计国际协调给予了广泛白勺关注，关于会计国际协调化以及相关国家经验白勺研究白勺文章越来越多，但是国内学者大多把目光关注到欧美等西方国家白勺会计国际协调经验，对背景相似白勺转轨经济国家会计改革与国际协调研究不足。本文拟通过对俄罗斯会计及其国际协调化相关问题白勺研究，探索俄罗斯会计国际协调对我国会计改革白勺启示，为我国白勺会计国际协调提供策略建议
Abstract（英文摘要）：www.328tibEt.cn Both of China and Russia are transitional countries. Research on one of them will help find problems existed in another one. Trend on international harmonization of accounting became more distinct after 1990s. However, most of researchers in China focus their attention to European and American countries and seldom study on reform and harmonization of accounting system in transitional nations such as Russia. This paper tries to make some researches on accounting environment, accounting history and current status, accounting reform and harmonization in Russia, who has the same background with China, to probe into some apocalypses for international accounting harmonization in China and provide strategic suggestions for our country’s accounting harmonization.
论文关键词： 俄罗斯会计；会计国际协调；策略选择；
Key words（英文摘要）：www.328tibEt.cn Accounting in Russia；International accounting harmonization；Strategy selection；
Abstract（英文摘要）：www.328tibEt.cn Both of China and Russia are transitional countries. Research on one of them will help find problems existed in another one. Trend on international harmonization of accounting became more distinct after 1990s. However, most of researchers in China focus their attention to European and American countries and seldom study on reform and harmonization of accounting system in transitional nations such as Russia. This paper tries to make some researches on accounting environment, accounting history and current status, accounting reform and harmonization in Russia, who has the same background with China, to probe into some apocalypses for international accounting harmonization in China and provide strategic suggestions for our country’s accounting harmonization.
论文关键词： 俄罗斯会计；会计国际协调；策略选择；
Key words（英文摘要）：www.328tibEt.cn Accounting in Russia；International accounting harmonization；Strategy selection；