从会计环境看中国会计准则国际化

On Internationalization of Accounting Standards from Perspective of Accounting Enuironment

随着经济一体化步伐的加快,会计作为国际通用的商业语言,其地位与作用日趋重要,会计准则全球化的呼声也日渐高涨。作者在分析中国会计环境现状及加入WTO后会计环境将发生巨大变化的基础上,对中国会计准则国际化问题提出了自己的看法和建议。

With the development of economic integration, accounting, as an international business language, is now playing a vital role. The rapid globalization of securities markets has forced regulators around the world to take a hard look at their accounting standards. By analysis on present Chinese accounting environment and the great challenges it may face after China's entry into WTO, this paper gives new perspectives on internationalization of Chinese accounting.