再谈我国会计准则国际化

世界贸易的飞速发展和国际资本的快速流动将世界经济带入全球化的进程。会计作为国际通用的商业语言,在经济全球化过程中扮演着越来越重要的角色,会计准则也必将走向国际趋同。本文从我国会计准则国际化的发展前景和国际化进程中需要注意的问题两方面再谈我国会计准则的国际化问题。

As an international commercial language, the accounting acts more and more important role in the economical globalization process and the accounting postulates will certainly change towards international standards. This paper discusses the problem of the intemationalization of the accounting postulates of China from the aspects of its foreground and the problems we should focus on.