我国会计国际化的策略问题研究

A Study on Chinese Accounting Internationa Lization Strategy

本文从经济的角度对会计国际化的问题进行了深入分析,认为会计国际化是一种经济利益的驱使,各个国家都是从经济需要出发来看待会计国际化的问题。这个分析结果,对于我们研究会计国际化策略问题是一种重要的启示,即会计国际化应以本国的经济利益为核心,应根据本国的实际经济发展状况来适时调整会计标准和会计政策,这是一种理性的选择。并由此提出关于我国会计国际化方面的政策建议。

The article deeply analyses the problem of accounting internationalize in economics angle. The accounting internationalize be impelled for economic interest, each nations to is from the need of economy to be treated to the problem that accounting to internationalize This analysis result, it is a kind of to study the tactics problem of the accounting internationalizationfor us importance enlighten, namely accounting internationalization should with the economic benefits that our country for the core, should according to the actual economy that our country develop the condition to come to timeliness the adjustment the accountancy standard with accountancy policy, combine this is a kind of choice. Accordingly bring up the concerning our country accounting to internationalize the aspect's policy suggestioa