会计国家化是会计国际化的捷径——对英、法、中三国改革会计及相关法律的思考

Nationalized Accounting is a Shortcut to Globalized Accounting ——Reflections on Accounting Reform and Relevant Laws in Britain, France and China

会计国家化是使本国会计既保持本国特征又逐步向国际化靠拢的过程;会计国际化是指各国会计准则及会计方法的国际标准化、规范化和趋同化过程.会计国家化是会计国际化的基础;会计国际化是会计国家化的必然发展趋势.会计国家化是会计国际化的捷径.

Accounting nationalized is a process for national accounting keeping up with the international trend as well as maintaining its own characteristics; Accounting globlized refers to the process in which the national accounting rules and methods are transformed to conform to international standards and in the end assimilized; Accounting nationalized is the basis for accounting globalized; Is a developing trend for national accounting to become globalized; So accounting nationalized is a shortcut to be globalized.