摘要
经济全球化是国际经济发展的一个必然,中国会计国际化是中国会计发展的大势所趋。如何在世界各国之间建立既能保证核算统一又能促进国际经济发展的核算平台,是世界各国会计学界研究的重要问题。
The globalization of economy is the inevitable in the development of international economy. Therefore, the globalization of accounting is the inevitable trend of the development of China's accounting. How to establish a nation-to-nation assessing trace that ensures the standardization of assessing and improves the development of international economy is the major subject that is being studied in the international accounting field.
出处
《漯河职业技术学院学报》
2003年第2期60-62,共3页
Journal of Luohe Vocational Technical College
关键词
会计平台
会计国际化
会计准则
accounting trace
the globalization of accounting
accounting rule