会计的国际协调问题探讨

经济全球化和万维网的发展,资本的国际流动,使金融工具层出不穷,国际间的经济合作越来越密切。会计作为一种通用的商业语言,也不再局限于一国范围之内,而是跨越国界,在国际范围内提供信息。与此相适应,客观上要求各个国家能提供具有可比性和可信性的会计信息以促进国际经贸的发展。因此,国际会计协调已成为必然趋势。就目前来讲,会计的区域协调是国际会计协调的必由之路。

The development of the international economic globalization and the world wide web and the circulation of the international capital, make financial instruments emerge in an endless stream. The accounting, as a commercial language in common use, is no longer confines to the range of a country, but cross over the national boundaries, offer information at the international level. In conformity with this, requiring each country to offer the accounting information with comparafivity and credibility in order to promote the development of international economy and trade objectively. So, the coordinates of the international account has already becomes the inexorable trend. With regard to the present condition, it is the only way for the coordinate of the international accounting to coordinate in the area