经济全球化与中国会计国际化问题探讨

APPROACH TO INTERNATIONALIZATION OF CHINESE ACCOUNTING UNDER ECONOMY GLOBALIZATION

本文阐述了经济全球化的环境分析 ;分析了会计的双重属性以及会计的国家化与国际化之间的辩证关系 ;论证了在经济全球化下会计国际化的必然性及其可能性 ;重点讨论了我国会计的国际协调问题 ,分析了我国会计国际化的现状 ,指出中西会计环境的差异是造成我国会计与国际间差异的基本原因 ,并强调要建立新的会计理论体系以适应国际会计的发展。

This paper describes the environment of economy globalization,analyzes the dual-nature of accounting and the dialectical relationship between accounting nationalization and accounting internationalization,demonstrates the necessity and probability of accounting internationalization under economy globalization,discusses the problems related to the coordination of Chinese accounting with international accounting,presents the situation of internationalization of Chinese accountin,puts forward that the difference of environment berween Chinese accounting and Western accounting is the basic reason for the defference between Chinese accounting and international accounting and emphasizes that a new accounting theory system should be set up for Chinese accounting in order to suit the development of international accounting.