| 会计准则国际化——规模中国证券市场的重大举措 |
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| 引用本文： | 曹明川.会计准则国际化——规模中国证券市场的重大举措[J].郑州航空工业管理学院学报(管理科学版),2001,19(3):44-46. |
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| 作者姓名： | 曹明川 |
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| 摘 要： | 提高会计准则是证券市场规范化的前提。为了完善中国证券市场和保护投资者利益，笔者认为首先要提高会计准则和披露准则，使广大投资者能够正确判断企业财务状况和经营成果；其次，提高会计准则，令上市公司业绩真实可靠。
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| 关 键 词： | 会计准则 证券市场 规范化 国际化 企业财务状况 披露准则 投资者 上市公司 |
| 文章编号： | 1007-9734(2001)03-0044-03 |
| 修稿时间： | 2001年6月5日 |
Globalization of Accounting Criterion and China's Stock Market |
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| CAO Ming,chuan.Globalization of Accounting Criterion and China''''s Stock Market[J].Journal of Zhengzhou Institute of Aeronautical Industry Management,2001,19(3):44-46. |
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| Authors: | CAO Ming chuan |
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| Institution: | CAO Ming chuan |
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| Abstract: | Improving accounting norm is the prerequisite to standardize the stock market.The paper holds that it can both perfect China's stock market and protect the investor's interest to improve the accounting norm and publish it so that the broad investors can make the decision by judging from the financial condition and performance of the listed companies. |
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| Keywords: | accounting norm capital standard company achievement |
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