我国会计的国际化进程、特点及动因

China's Accounting Internationalization: Process, Characteristics and Motivation

改革开放以来,我国一直致力于建立一种适合市场经济的会计体制,并加强与国际会计惯例的协调。我国的会计国际化进程经历了三个阶段,呈现出从被动到主动、从局部到全部、循序渐进地进行协调的特点。我国经济融入全球经济的需要、海外直接投资的增加以及资本市场的发展等,是促使我国会计国际化的动因。

Since China adopted an 'open-door' policy, a great deal of effort has been made to move toward a market oriented accounting system and consistency with international accounting conventions. This paper provides a brief review of China's accounting internationalization process, and analyzes its characteristics and motivation.