上市公司会计：“两岸三地”会计协调化的衔接点北京大学李言清华大学曾印霞先于《企业会计准则》一年半而在１９９２年颁布实施的《股份制试点企业会计制度》，是中国大陆会计模式全面改革的两大重要前奏曲之一（另一是１９８５年起实施的《中外合资企业会计制度》，并在... Accounting of listed companies: the convergence point of accounting co-ordination of “cross-strait three places” Peking University, Li Yan Tsinghua University Zeng Yinxia Prior to the “Accounting Standards for Business” a year and a half in 1992 promulgated the “joint-stock pilot enterprise accounting system” is the Chinese mainland One of the two major prelude to the comprehensive reform of the accounting model (the other is the “Sino-foreign joint venture accounting system” implemented since 1985, and ...