会计国际化协调和中国会计

Harmonization of Accounting Internationalization and Chinese Accounting

会计国际化协调是各国在全球范围内推行统一会计标准的过程。本文介绍了会计国际化协调的发展现状,分析了促进和阻碍会计国际化协调的因素,同时说明了虽然会计国际化协调是大势所趋,但我国有自身的实际情况,所以应在积极推进会计国际化协调的同时保持我国会计的中国特色。

Harmonization of accounting internationalization is a process that the countries push uniform accounting standards throughout the world.This paper presents the current status of the harmonization of accounting internationalization, and analyzes the factors that will motivate or block the harmonization of accounting internationalization. Meanwhile, it states that although the harmonization of accounting internationalization shows a general trend,the situation in our country is somewhat peculiar .therefore,it is also important to keep Chinese characteristics during the process of pushing the harmonization of accounting internazation.