关于我国当前环境下的会计国际化问题

The Internationalization of Accounting under Current Circumstance in China

我国会计当前所处的环境十分复杂 ,计划经济的影响与市场经济的发展并存 ,工业经济与知识经济交融 ,这决定了我国会计具有自己的特点。会计国际化是一个国际协调的过程 ,是大势所趋 ,各国都要参与到这个协调过程中来 ,同时也将是一个艰巨而漫长的过程。在我国当前环境下 ,我们不应仅仅被动消极地接受其他国家协调的成果 ,而应主动积极地参与到协调过程中 ,以期使国际会计准则解决我们所面临的一些特殊会计问题 ;此外 ,会计国际化的发展需要法律等各个方面的配合 。

The circumstance in China is very complexity, with the effect of planned economy together with the development of market economy,with industry economy together with knowledge economy,that decides accounting in China with its own characteristics.The internationalization of accounting is the course of international reconciliation,with every countries participating in it;and also will be a hard and long course.In the current circumstance in China,we not only absorb other countries results of reconciliation,but also participate in the reconciliation actively,with the expect that international accounting standards resolve certain special accounting issues faced with us.Additionally,the internationalization of accounting need the support of law among others,and need to enhance the enforcement of accounting standards.Above all,China has taken many practical actions,and will play more important roles in the reconciliation of international accounting.