摘要
会计国际化已是大势所趋,是未来财务会计发展的方向,我国必须要参与到会计国际化协调的过程中来,而且要建设一条符合中国的发展,有中国特色的会计国际化道路。
Accounting internationalization is an inevitable trend.It is the future development direction of the financial accounting.China must be involved in the process which the accounting internationalization is coordinated.And we must build a accounting internationaliza tion path which conforms to China's development and has the Chinese characteristic.