会计准则国际化的趋势分析

Analysis of the Trend in Internationalization of Accounting Standards

会计准则在会计理论体系中占有重要的地位 .随着经济全球化进程的加快 ,会计作为国际通用的商业语言 ,在经济全球化过程中扮演着越来越重要的角色 .本文在对会计准则国际化的必然性、可行性以及会计国际化存在的障碍进行深入分析的基础上 。

Accounting standards play an important role in the accounting theory system. With the acceleration of the economic globalization, accounting, as a commonly used international commercial language, is becoming more and more important in the course of the economic globalization. This paper first deeply analyzes the inevitability, feasibility and the obstacles in accounting internationalization. Then it puts forward some countermeasures in internationalization of accounting standards.