关于中国会计国际化的几点思考

Thoughts on China's Accounting Internationalization

随着跨国公司的发展和全球经济一体化趋势的加强,中国的会计国际化问题已是大势所趋。本文对我国实行会计国际化的必要性进行分析,并针对我国会计国际化的现状提出相应的对策,即:积极推进中国会计国际协调;冷静妥善地把握会计国际化进程;在IASC重组的新形势下,审时度势,制定对策。

With the development of transnational corporations and enhancement of global economic integration tendency, China's accounting internationalization is now the trend of the times. After analyzing the necessity, the paper comes up with some countermeasures, namely to promote international coordination of China's accounting, to assure the process and conduct countermeasures under new circumstances of ISA regroup.