摘要
伴随着经济全球化和金融市场国际化前进的脚步,会计国际化已经成为世界经济贸易发展的必然趋势。经济环境直接影响和制约着会计国际化的程度,由于中国现有的经济结构、市场化程度、会计环境等方面特殊情况,决定了中国实现会计国际化还需要走很长的路,最主要的是逐步解决经济环境这一深层次问题。
With economic globalization and financial market internationalization, accountant internationalization has become an avoidable tendency of international economy and trade. Because of special situations of economic structure, marketing degree , accountant environment and others that China has, accountant internationalization in China has a long way to go. The biggest problem is to solve economic environment.
出处
《河北学刊》
CSSCI
北大核心
2006年第5期163-165,共3页
Hebei Academic Journal
关键词
经济环境
国际会计准则
会计国际化
economic environment
international accountant rule
accountant internalization