| Introduction | 第7-10页 |
| Chapter 1 Research Methodology | 第10-16页 |
| 1.1 Conceptual Framework | 第10-11页 |
| 1.2 Research Approach | 第11-12页 |
| 1.3 Research Perspective | 第12-13页 |
| 1.4 Research method | 第13-16页 |
| Chapter 2 Benefits and Obstacles of the Accounting Harmonization | 第16-24页 |
| 2.1 The Advantages of the Accounting Harmonization | 第18页 |
| 2.2 The Disadvantages of Accounting Harmonization | 第18-20页 |
| 2.3 Interested Parties Related to the Accounting Harmonization | 第20-24页 |
| Chapter 3 The International Level of the Accounting Harmonization | 第24-31页 |
| 3.1 The Institutions Involved in the Accounting Harmonization | 第24-26页 |
| 3.2 The Efforts toward Harmonization by the IASB | 第26-31页 |
| Chapter 4 The Regional Level of the Accounting Harmonization | 第31-43页 |
| 4.1 The European Model | 第31-37页 |
| 4.2 The ASEAN Model | 第37-43页 |
| Chapter 5 The OHADA's Accounting Harmonization | 第43-56页 |
| 5.1 The Objective of the OHADA's Harmonization | 第43-46页 |
| 5.2 The OHADA's Uniform Act on the Accounting Law | 第46-56页 |
| Chapter 6 Analysis of the OHADA's Accounting Harmonization Process | 第56-63页 |
| 6.1 The Advantages and Disadvantages of the Accounting Harmonization Analysis | 第56-57页 |
| 6.2 The Process and the Degree of the Accounting Harmonization | 第57-60页 |
| 6.3 The Option Analysis | 第60-63页 |
| Chapter 7 The Regional Economic Integration Process | 第63-83页 |
| 7.1 The Monetary Framework | 第63-72页 |
| 7.2 The Relation between Accounting Practices and Economic Realities | 第72-75页 |
| 7.3 The Innovation brought by the New Accounting System | 第75-83页 |
| Chapter 8 The Incidences on the Development of the Region | 第83-101页 |
| 8.1 The New Approaches of the Development Theory | 第83-90页 |
| 8.2 The Economic Contribution | 第90-101页 |
| Chapter 9 Conclusions | 第101-104页 |
| 9.1 Conclusion from the Study | 第101-102页 |
| 9.2 Recommendations | 第102-103页 |
| 9.3 Suggestions for future researches | 第103-104页 |
| References | 第104-106页 |
