改革开放30年中国会计国际化进程

The Review and Reconsiderction for China's Accounting Internationalization since Reform and Opening-up

经济全球化已是当今世界经济发展的必然趋势,会计国际化问题也日益成为世界各国不可避免的现实问题。本文从会计国际化的含义入手,首先阐述我国实行会计国际化的必然性和必要性;其次,回顾我国会计国际化的历程及其期间我国会计理论的发展,再对会计国际化过程中出现的问题进行反思;最后从基本原则和具体策略提出我国推进会计国际化的几点建议。

Economic globalization has already been the absolute tendency of the world＇s economic development, and accounting internationalization is inevitably growing hotter. Based on the concept of accounting internationalization, the paper states the inevitability and necessity of China^s accounting internationalization. Then, it reviews the process of account- ing internationalization and the theoretical development of accounting in China, and analyzes the issues occurred on the process of accounting internationalization. At the end, the paper puts forward some suggestions for the basic principals and the concrete strategies on the process of accounting internationalization in China.