中国会计改革思路:国家化与国际化

Ideas of The Accounting Reformation in China:Nationalization and Internationalization

本文对中国会计改革和发展提出了对策建议。指出了中国特色的会计改革思路,必须坚持"国家化",充分发挥中国特色的会计理论优势;同时加快国际会计协调,走"国际化"的道路,尽早与国际会计理论接轨,并实现双向协调。在改革过程中发展,同时在发展过程中改革。

In the paper, the suggestions for the accounting reformation and developments are given. It is pointed out that Chinese characterized accounting reformation must keep 'nationalization' and take the advantages of Chinese accounting theory. Meanwhile, the coordination of international accounting should be speeded up .for the early realization and merger into the international accounting theory. To make the great progresses of accounting reformation and development together.