文化视角——我国会计国际化研究的新角度

会计国际化已是大势所趋,是各国都要面临的共同课题。在新一轮会计国际化浪潮中,我国的会计国际化已经成为会计研究的重心。以往会计研究中,人们总是把经济视角作为重点,在全球化的今天,为了丰富会计研究的方向,加快会计的国际协调,并且在国际协调中求同存异、共同发展,文化视角的出现显的尤为必要。本文阐述了文化视角的提出,会计国际化研究中文化视角的必要性和可行性。

Culture Visual Angle--The New Point of the Study of Accounting Internationalization of Our County

Accounting internationalization has already been the trend of the times, and the common subject that various countries should face. Among the new round of accountant internationalized tide, the accounting internationalization of our country has already become weight that the accountant has studied. In the, past in the accountant study, people always regarded economic point of view as the focal point, today the world is globalizing, in order to make accountant studies more abundant, accelerate the accountant coordinates , seeks common ground while reserving difference , and develops together in coordinating in world, it is particularly essential that the appearance of the culture angle appear. This text has explained the proposition of the culture visual angle , the necessity and feasibility of the culture visual angle in the study of accounting internationalization.