我国会计国际化:机遇与挑战

China’s accounting system internationalization: opportunities and challenges

会计国际化作为未来会计的一种发展趋势,受到越来越多会计学界的关注。随着中国加入世贸组织,中国会计国际化的进程将进一步加快。本文集中讨论了我国会计国际化所面临的机遇和挑战,以及促进国际化进程的建议。

Accounting internationalization,which will be the trend in the future,becomes more and more concerned in the account world. With the entrance into WTO, China’s pace toward internationalization is being accelerated. U nder such circum stances,this paper discusses the opportunities and challenges in face of accounting internationalization,and the approaches that to prom ote it.