英美管制模式的变革给我们提供了有益的参考和借鉴，注册会计师行业不能完全实行自我管制。
The regulation mode renovation in Britain and America provides us good consults that the CPAs industry can't depend on the self-regulation mode completely.
本文首先对英美两国会计准则的整体概念框架和样本进行比较，并对发现的十五组准则差异的文化驱动因素进行了分析。
On the basis of Gray's accounting value theory and Hofstede's culture dimensions theory, the thesis classified these pairs of GAAP differences according to the accounting values they present.
应用推荐