摘要
中国会计的特色客观表现为在国际会计大背景下所固有的中国特点,而中国会计国际化则是必然趋势,它应包括会计准则规范的国际化、会计实务水平的国际化和会计人员素质的国际化三大方面,在会计国际化大趋势的进程中应该体现出中国国情,从而走一条具有中国特色的会计国际化道路。
The characteristic of China's Accounting is peculiar against the background of the international accounting, and the internalization of its accounting is an inevitable tendency. It should include the internationalization of accounting norms, the performance level of the accountants and the qualities of the operators in this field. In this process, attention must also be paid to the Chinese situation. In so doing, China's accounting can find out its own way of being internationalized.
出处
《宝鸡文理学院学报(社会科学版)》
2004年第2期30-32,共3页
Journal of Baoji University of Arts and Sciences:Social Science Edition
关键词
中国会计
中国会计国际化
中国特色
China's accounting
the internationalization of China's accounting
Chinese characteristics