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ID:34621650
大小:19.46 MB
页数:348页
时间:2019-03-08
《Springer.Accounting.and.Financial.System.Reform.in.Eastern.Europe.and.Asia.2006 》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ACCOUNTINGANDFINANCIALSYSTEMREFORMINEASTERNEUROPEANDASIAAccountingandFinancialSystemReforminEasternEuropeandAsiaRobertW.McGeeAndreasSchoolofBusinessBarryUniversityMiamiShores,FloridaUSAGalinaG.PreobragenskayaSchoolofInternationalBusinessOmskStateUniversityOmsk,RussiaSpringerSpringerLi
2、braryofCongressControlNumber:2005935081ISBN-10:0-387-25709-8e-ISBN-10:0-387-25710-1ISBN-13:978-0387-25709-9e-ISBN-13:978-0387-25710-5Printedonacid-freepaper.©2006SpringerScience+BusinessMedia,Inc.Allrightsreserved.Thisworkmaynotbetranslatedorcopiedinwholeorinpartwithoutthewrittenpermi
3、ssionofthepublisher(SpringerScience+BusinessMedia,Inc.,233SpringStreet,NewYork,NY10013,USA),exceptforbriefexcerptsinconnectionwithreviewsorscholarlyanalysis.Useinconnectionwithanyformofinformationstorageandretrieval,electronicadaptation,computersoftware,orbysimilarordissimilarmethodol
4、ogynowknonorhereafterdevelopedisforbidden.Theuseinthispublicationoftradenames,trademarks,servicemarksandsimilarterms,eveniftheyarenotidentifiedassuch,isnottobetakenasanexpressionofopinionastowhetherornottheyaresubjecttoproprietaryrights.PrintedintheUnitedStatesofAmerica.987654321sprin
5、geronline.comTABLEOFCONTENTSPrefacevii1Introduction1PARTONE:ACCOUNTINGREFORM2AccountingReforminRussia73AccountingReforminUkraine454AccountingReforminArmenia75PARTTWO:ACCOUNTINGEDUCATIONANDCERTIFICATION5PrivateSectorAccountingEducationinRussia976AccountingEducationinUkraine1757Accounti
6、ngEducationinBosnia&Herzegovina1958AccountingCertificationinCentralAsiaandtheFormer213SovietUnionPARTTHREE:CORPORATEGOVERNANCE9CorporateGovernanceinTransitionEconomies:The239TheoryandPracticeofCorporateGovernanceinEasternEuropePARTIV:TAXATIONANDPUBLICFINANCE10AComparativeStudyofTaxati
7、oninRussiaandOther277CIS,EastEuropeanandOECDCountries11TheEthicsofTaxEvasion:ASurveyofRomanian299BusinessStudentsandFacultyReferences335Index351PREFACEMuchhasbeenwrittenabouttheeconomicandpoliticalproblemsofcountriesthatareintheprocessofchangingfromcentrallyplannedsystemstomarketsyste
8、ms.Mo
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