会计国家化和国际化的思考

Contemplating the Nationalization and Internationalization of Accounting ——Concerning About the Chinese Characters of Accounting

经济世界一体化要求会计在国际间进行协调,如何对待会计的国际化与保持本国特色是人们较为关注的一个问题。文章从会计的双重属性出发,论述了会计的国家化与国际化的含义及相互关系,并对我国如何处理会计国际化与保持中国特色的问题提出了建议。

Economic globalization requires the international reconciliation of accounting, people are concern about the accounting internationalization and the maintenance of Chinese characters of accounting. This paper starts from the dual-nature of accounting, talks about the significance and relationship between the nationalization and internationalization of accounting, it also gives suggestions on how to deal with accounting internationalization and the maintenance of Chinese characters of accounting.