关于中国会计国际化的理性分析

Rational Analysis of the Chinese Accounting Internationalization

随着全球经济一体化，会计的国际化将成为必然趋势。中国“会计改革的最终目标是使中国的会计准则与国际会计惯例接轨，使中国会计真正走向世界”，这是顺应经济发展趋势的必然选择。在推进会计国际化的进程中，如何正确处理好中国会计国际化与国家化的关系，是一个值得探讨的重大课题。

With the global economic integration, the Chinese accounting will tend to be internationalized. The ultimate aim of the accounting reform in China is to track the Chinese accounting standards with the international accounting conventions, so as to make the Chinese accounting really go into the world. It is an inevitable choice to conform to the world economic development trend. But in the course of advancing the Chinese accounting internationalization, how to cope correctly with the relations between the Chinese accounting internationalization and the Chinese accounting nationalization? This is an important topic to be worth following up.