中国会计向全球化方向迈进的历史政策研究

The History Policy Resarch of China′s Accounting Globalization

经济的全球化推动着会计国际化的进行,怎样把握会计国际化中的正确方向,则是世界各国会计界面临的共同课题。本文通过对我国会计国际化进程中所取得的成绩和存在的问题进行了深入分析。分析认为,我国目前已呈现会计规范失败的现象,必须对会计规范做适当调整并保持稳健态度。提出中国会计国际化的政策取向,应是区别对待、循序渐进;在规范的要求上,主张不搞一刀切,而是分层次、分对象确定不同的规范标准;主张根据中国的实际情况和市场经济的发育程度来确定会计改革的方向和会计国际化的进程。

?The economic globalization has been propelling accounting internationalization. How to control the correct way in accounting area. This article deeply analyses the progress and problems in the process of accounting internationalization. The accounting standards have appeared to be powerless in china what needs to do is to adjust it probably and keep a sound attitude. the direction of policy in accounting internationalization is to treat differently and keep escalating. The demand of standards is not to be dealt with in the only one way but to define the different standards by layers and targets. It′s suggested to be according to the reality of china and the level of the market economy in order to ascertain the direction of reform in accounting and the process of accounting internationalization.