论会计国际化与国别化

On national and International Accounty

会计国际化是大势所趋 ,也是长期以来会计界讨论的热点。随着经济全球化的迅猛发展和中国加入WTO ,对中国会计国际化的讨论更是此起彼伏 ,其中大多数均表明了我国大步迈向国际会计准则的决心和信心。笔者并非对这一方面有所异议 ,只是试图通过对国际、国内等诸多方面因素的冷静、理性分析 ,充分认识到国际化的发展方向也只是国际间的协调 ,各国会计的差异将不可避免 ,国别化的现实将长期存在 ,打破最终实现“全球会计统一”的幻想。同时认识到我国会计在国际协调中更有其复杂性 ,要立足现实 ,积极应对 ,以维护本国利益。

internatonal Accouning is a hot spot of discussion in the field of accouting and will be a tendency with the rapid developing of economic globlolization.The hot debate on the issue of international accounting expresses China's determination and confidence in the rule of international accounting . The goal of the article is to fully understand accounting difference between countries both national and international in order to cope with them to maitain Chian's interests under current situation.