经济全球化与会计国际化若干问题初步研究

A Research on Some Issues in Economic Globalization and Accounting Internationalization

经济全球化是世界经济发展不可逆转的潮流。随着经济全球化进程的加快,会计的国际化也将成为必然。经济全球化对中国会计环境影响包括:将推进我国会计国际化进程,促进国内外会计文化的交汇, 加速我国会计与教育服务领域的开放,加剧我国会计职业界的竞争,加快我国会计法律、法规体系的建设;对会计国际化问题的认识上:会计国际化将步入一个以协调化为显著特征的新阶段,"会计准则"将成为会计国际化的主要规范形式,会计的国家化与国际化的差异将长期存在。

Economic globalization is an irreversible tendency in the development of world economic. With the acceleration of economic globalization, accounting internationalization has become indispensable. Economic globalization's impacts on Chinese accounting environment are as fellows: Chinese accounting internationalization will be promoted; the merge of accounting culture between domestic and overseas will be spurred; the opening up to the outside in sectors of accounting and education service will be accelerated; the competition of our accounting profession field will be pushed forward; the construction of Chinese legislation and orders will be rapidly developed. As for the ideas on accounting internationalization, it will step into a new stage, which is characterized by harmonization, and accounting standards will its primary norm form, the discrepancies between accounting nationalization and internationalization will exist over a long period.