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中国会計制度のフレームワーク
https://oiu.repo.nii.ac.jp/records/254
https://oiu.repo.nii.ac.jp/records/25414eb638b-0df6-4844-94c8-e486c0bac17f
名前 / ファイル | ライセンス | アクション |
---|---|---|
19-2-053 (9.5 MB)
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Item type | 紀要論文(ELS) / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2006-01-31 | |||||
タイトル | ||||||
タイトル | 中国会計制度のフレームワーク | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会社法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業所得税法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 証券法 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 企業会計準則 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国際会計基準 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
ページ属性 | ||||||
内容記述タイプ | Other | |||||
内容記述 | P(論文) | |||||
記事種別(日) | ||||||
値 | 論文 | |||||
記事種別(英) | ||||||
言語 | en | |||||
値 | Article | |||||
その他の言語 | ||||||
言語 | Framework of Accounting in China | |||||
論文名よみ | ||||||
その他のタイトル | チュウゴク カイケイ セイド ノ フレーム ワーク | |||||
著者名(日) |
山本, 紀生
× 山本, 紀生 |
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著者名よみ |
ヤマモト, ノリオ
× ヤマモト, ノリオ |
|||||
著者名(英) |
Yamamoto, Norio
× Yamamoto, Norio |
|||||
抄録(英) | ||||||
内容記述タイプ | Other | |||||
内容記述 | In the 1950s, the PRC(Peoples’ Republic of China)adopted the Soviet accounting system. However in 1979, a mixed economy-market system was introduced. In 1985, the accounting law was established. From then, PRC has begun to tackle accounting reforms. This paper considers Chinese accounting standards from the perspective of the legal framework, capital market, and international harmonization. |
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雑誌書誌ID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN10110523 | |||||
書誌情報 |
国際研究論叢 : 大阪国際大学紀要 en : OIU journal of international studies 巻 19, 号 2, p. 53-74, 発行日 2006-01-31 |