会计差异与会计准则国际化之我见

My Opinion on the Accountant Difference and Accountant Norms Internationalization

会计差异是一种客观存在 ,主要分为会计国内差异和会计国际差异。会计国际化、会计准则国际化应既体现发达国家的意愿 ,又符合发展中国家的要求 ,通过会计协调逐步实现会计的标准化———国际化。

The accountant difference is objective reality, it mainly divides into the domestic difference and international difference of accountant. Accountant internationalization and accountant norms internationalize not only reflects the wishes of the developed countries, but also accords with the demands of the developing countries for the purpose of realizing the accountant standardization and internationalization.