国际会计协调化

The lnternational Accounting Coordination

国际会计是七十年代形成的一个新的会计领域,它是伴随企业的经营活动超越国界而发展起来的,主要研究企业在国际性经营活动中各国会计制度相互联系的问题。随着改革开放的深化,我国经济进一步国际化,对外贸易迅猛增长,引进外资取得了丰硕成果,同时我国企业也以前所未有的姿态登上世界经济舞台。与此相适应,用以证明这些交易与经济活动的会计也必然突破国家的界限,向国际会计协调化方向发展。为了配合经济的国际化,我国会计界也以极大的热情参与国际会计的协调与合作。对国际会计的研究已成为当前我国会计的一个热点。

International Accounting is the new accounting field founded in the seventies of the twentiech century. It is developed with the firm's management surpassing the national boundaries. It mainly studies the problems of mutual connections between the accounting systems of nations in the firm's international management with economic reform deepening, the economy internationalized foreign trade sharply growing and foreign capital introduced reaping rich fruits, our enterprises have gone up on the stage of world economy. The accounting in foreign trade and economic activities will cerntainly break through the national boundaries and develop in the direction of international accounting coordination. As a result of the internationalization of our economy our accounting circles has participated in the coordination and cooperation of international accounting. The study of international accounting has become intensely popular in the accounting of China.