1、山西財(cái)經(jīng)大學(xué)碩士學(xué)位論文具有中國(guó)特色會(huì)計(jì)理論體系的構(gòu)建姓名：鄭濟(jì)孝申請(qǐng)學(xué)位級(jí)別：碩士專(zhuān)業(yè)：會(huì)計(jì)學(xué)指導(dǎo)教師：王春燕20060330IVAbstractTheChineseAccountingAssociationputfwardtheaimsofChineseaccountingtheyresearchin1983.Theoverallaimofwhichistostrengthenthesystemofaccountingtheymet

2、hodswithChineseacteristics.Atpresenttheresearchofouraccountingscholarsismainlytointroduceassimilatewesterntechniquesofaccounting(especiallytheUnitedStateswhichisamodelfwesternstylesofaccounting).Theotherresearchispredomi

3、nantlyfinvestigatingthedisganizedaccountingstylesusedatpresent.Somythesisistargetingthesettingupofanewsystemofaccountingtheies.WiththedevelopmentofChinaitsopeningtotherestofthewldalongwithextensiveeconomicrefmationtheint

4、egrationofwesternChinesestylesofaccountinghasbecomememeobviousasasignificantpartoftheagenda.China’sentryintotheW.T.O.alsorequiresChineseaccountingtobeinaccdancewithinternationalstards.MeanwhileChineseenterpriseswillfacen

5、ewchallengeswiththearrivalofnewbusinessfromalloverthewld.It’snecessarytostardizeaccountingpracticethroughthesystemofaccountingthey.Mythesisconsistsoffchapters.Thefirstchaptergivesaccountancytheiestheresearchvalueofthecur