试论中国会计的国际化

Globalization of accountancy in our country

在明确会计国际化含义和内容的基础上,针对中国会计国际化的现状,分析会计国际化所面临的挑战,并提出相应对策。面对会计准则国际化,应将中国会计准则与国际会计准则的差异尽可能缩小,在循序渐进消除差距的同时,加快制定和实施具体会计准则的步伐。

Based on the content of the globalization of accountancy, this paper mainly focuses on the present status of the globalization of the accountancy in our country, analyzes the challenge it faces, and finally puts forward the counter-measures. With the accountancy rules standardized globally, the gap between China＇s accountancy rules and the international rules should be narrowed as far as possible, and the pace of the implement of the specific accountancy rules should be quickened.