由沈阳工业大学财会教研室主任梁杰副教授等编著的《中西方会计比较研究》一书,最近已在东北大学出版社出版发行。该书上篇对中西方会计准则进行了比较,详尽介绍了国际间会计准则的产生与发展。继而以独立的章节对我国的会计准则进行了论述。作者将世界的会计准则划分为微观管理型、私人投资主导型、国家财政主导型和宏观管理主导型四种模式,把我 By the Shenyang University of Finance and Accounting, Professor Liang Jie, director of the Associate Professor of Editing, “Comparative Accounting in Western Studies,” a book, has recently been published in Northeastern University Press. The book on the Chinese and Western accounting standards were compared, detailing the emergence and development of international accounting standards. Then it discusses the accounting standards of our country in an independent chapter. The author divides the accounting standards in the world into four modes: micro-management, private-investment, state-finance and macro-management.