中国会计国际化进程初探

The Reseach on Chinese Accounting Internationalization Process

随着经济全球化和国际资本市场快速发展,会计的国际协调趋势已愈加明朗,会计国际化日益成为各国政府和会计工作者的焦点问题。为此,本文从研究会计国际化的必然性出发,通过回顾我国会计国际化的历史进程,分析了我国当前会计环境对我国会计国际化的影响,并着重阐述了加快我国会计国际化进程应采取的策略。

Along with economic globalization and rapid development of the international capital market,accounting international coordination trend has become clearer.Accounting internationalization has increasingly become a focal issue of governments and accounting workers in various countries.Therefore,based on the research on the necessity of accounting internationalization,and through reviewing historical process of Chinese accounting internationalization,and by analyzed the impact of the current accounting environ...