文章基本信息

标题：QUELQUES PROPOS SUR LA REFORME COMPTABLE. LE CAS DE LA ROUMANIE
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作者：Feleagă Niculae Feleagă Liliana Sandu Raluca Avram Viorel
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：Accounting appears to develop in different ways, depending on the context and its specific needs, based essentially on the Darwinian principle : the useful accounting survived (Alexander, Nobes, 2001). Our research is basically a discussion of this position, put in a challanging context – the context of transition economies and the reform of the accounting system. In the case of Romania, the stake is not the usefulness of the changing accounting systems, but the lack of complexity, which might eventualy weaken the noblest goals of our academic discipline.
关键词：l‟européanisation de la comptabilité, réforme d‟ordre quantitatif, convergences comptables internationales.