试论会计的国家化与国际化问题

On the Accounting Internationalization and Nationalization

文章从我国实际情况出发 ,结合国际会计的基本理论 ,全面论述了我国会计国际化的必要性及国家化与国际化的辩证关系 ,提出了我国会计国际化的基本思路。

From the true state of affairs in our county, and on the basis of the elementary principle of accounting, the paper discusses the necessity of accounting internationalization in our country and the dialectical connections between the accounting internationalization and nationalization. In the end, this paper also proposes the foundation thinking for accounting's internationalization.