比较国际会计
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回顾了国内外有关学者对国际会计研究领域的划分,指出国际会计的研究领域主要包括国际比较会计、国际会计协调和跨国营运业务会计三大方面。
This paper reviews the classification of the research fields of the international accounting made by related Chinese and foreign scholars , and points out that the research fields of the international accounting should include the international comparative accounting , the international accounting harmonization and the transnational business accounting .