论会计国际化的趋势与我国的对策

The Current of Accounting Internationalization and Our Country’s Strategies

会计国际化是一个富有弹性的动态概念,它的提出已有很长一段时间,但在有关国际化程度的表述上仍存在较大的分歧。本文从会计的协调与趋同含义入手,介绍了中外会计名家的不同观点,然后在对国际会计准则的演变和中国会计改革的分析基础上,指出会计的国际趋同已经成为不可阻挡的历史潮流,同时提出中国应对这种潮流的若干建议。

Accounting internationalization is quite an elastic and dynamic concept, which has been introduced for a long time. But there some difference about the degree of accounting internationalization. This paper introduces the different ideas of the famous accountant in and abroad on the meaning of harmonization and convergence firstly. Then it points out the convergence of accounting internationalization has been a irresistible history current,based on the analysis of the development of IASC(IASB)and the revolution of Chinese accounting. At last, it puts forward some strategies adapting the current for our country.