search query: @indexterm COMPARATIVE RESEARCH / total: 215
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| Author: | Wn, Ge |
| Title: | A comparative studies of China's and America's accounting models (original in Chinese) |
| Journal: | Economics Information (c)
1996 : 3, p.60-62 |
| Index terms: | ACCOUNTING ECONOMETRIC MODELS COMPARATIVE RESEARCH CHINA USA |
| Language: | chi |
| Abstract: | In the cultural environment of America, accounting is regarded as one of man's tools to conquer nature. Therefore, its natural attribute is quite outstanding. In China, before reform and opening up, the social attribute was stressed but dual attributes of accounting are stressed now. In setting the accounting targets, both external fiscal accounting target and management accounting target for decision-making are set in America, which, however are not distinguished clearly in China. In addition, the different cultural features of their own all find expression in the aspects of time orientation and activity orientation. |
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