对我国会计国际化问题的初步研究

Researches on China's Accounting Internationalization

［摘 要］随着世界经济一体化进程的加快和我国加入世界贸易组织步伐的临近，我国会计国际化已成为必然。中国会计国际化应是在充分考虑中西方会计环境差异的基础上，正确处理好保持中国会计特色与国际惯例之间的关系，适应经济全球化的发展趋势，逐渐缩小中国会计与国际惯例之间的差异，提高中国企业会计信息的国际可比性。

Abstract: With the rapid process of the world economic integration and the approach of the WTO to us, the accountingin thernationalization of China has shown its necessity. The accounting internationalization of China should be consid-ered on the difference of the accounting climate between China and the Western Countries, and the relationship betweenthe characteristics of the Chinese accounting and the inimational customs should be well dwelt with to improve the in-ternation comparability for the accounting information of the China enterprises.