关于中国会计国际化进程的研究

Research on Expediting the Course of Accounting Internationalization in China

中国会计国际化进程比较快,成就也很突出,集中表现在会计法制建设、注册会计师制度建设和会计教育等三个方面;但是,我国会计国际化进程中尚需关注和解决的几个问题是:我国会计国际化的社会环境问题、会计国际化的速度与范围问题、会计国际化的综合治理问题。

Accounting internationalization in China develops fast and makes considerable achievements in the three aspects: legal system, CPA system and accounting education. However, during our course of accounting internationalization, there are still problems for concern and solution, including the issues of social environment, speed and scope, synthetic governance of accounting internationalization.