摘要
本文首先从中国会计国际化的必然性入手,然后简单介绍一下发达国家的会计,再挑出几个具有代表性国家的会计进行比较,最后分析中国会计准则的国际化趋向,对中国会计的国际化发展提出了建议。
This text proceeds with certainty of China' s accounting intemationalization at first,then introduces the accountant of the developed country briefly,compares the accountancy of several representative countries, analyses finally that the internationalization of China's accounting criterion is tended to,has put forward the suggestion on the internationalization development of the Chinese accountant.
出处
《吉林省教育学院学报》
2012年第5期73-75,共3页
Journal of Jilin Provincial Institute of Education
关键词
会计
会计国际化
比较会计
accountant
accounting internationalization
compare the accountant