会计国际化与中国会计改革

Internationalization of Accounting and Accounting Reform of China

随着世界经济一体化进程的加快,各国会计都不同程度地走上了国际协调道路,为国际经济往来与发展提供必要的能为各国所理解的信息势在必行。国际会计委员会的成立,国际会计准则的制定,以及国际会计准则在许多国家取得理解和共识,并成为这些国家制定会计准则的参照标准,都说明了世界经济发展进程中的这一客观需求。但由于各国社会环境及文化背景的不同,又给这一协调带来很大困难,如何认识这一问题,对会计国际化的发展有着重要意义。中国会计在国际化过程中,特别是从1993年7月1日颁布了《企业会计准则》以来,在实践中也遇到了许多新问题,产生了许多新矛盾。如何看待会计国际化进程中出现的这些问题,怎样去理解和认识会计国际化,这是中国会计改革定位,加速中国会计发展及其国际化的关键。

The question of internationlization of accounting is one of the most popular questions that needto be studied and discussed deeply by theory circles of accounting recently. Through the analysis ofthe dual nature of accounting,and the inflence that the culture has on accounting, this article de-scribes the difference of accounting among each country and the necessary of internationalization ofaccounting, and defines the conception of internationalization of accounting scientificly. This articlealso analyzes and clarifies the deep meaning of international convertion. Through the analysis ofChinese culture, this article demonstrates the way to internationalization of accounting of China.