会计国际化的制度障碍与现实选择

The Systemic Hindrance and Realistic Selection of The Internationalization of Accounting

本文探讨了经济全球化背景下的中国会计国际化问题。细致地剖析了特殊环境下中国会计国际化所面临的制度障碍,提出了中国会计国际化进程中的现实策略、方案和切实可行的具体措施。

This article discusses the internationalization of accounting under the background of economic globalization .It analyses the sys tematic hindrance of accounting internationalization under special circumstance in China; and also puts forward the realistic strategy ,program and practical actions.