会计监控体系国际化的实质与方向

会计监控体系的国际化意味着会计活动的规则正在跨越单一国家的疆界。会计监控体系国际化的实质是经济利益格局的整合与再分配 ,所以会计监控体系的国际化必须有利于市场经济要素在全世界范围内的流动 ,以保证会计监控体系能够为世界范围内的经济机构所接受和广泛运用。中国要建立面向国际的会计监控体系 ,必须具备全局性的战略思考 ,积极参与国际会计监控体系的建立 ,在国际化进程中更多地体现自己的意志。

The Essence and Orientation of the Internationalization of Accounting Supervision System

The internationalization of accounting supervision system suggests that the rules accounting activities must follow are cutting across a single country's border, the essence of which is the regulation, integration and redistribution of the economic interests pattern. Therefore, the internationalization must be conducive to the liquidity of the key elements of market economy all over the world, so that the system may be accepted and widely used by the economic institutions worldwide. China must have the strategic conception of overall importance, take an active part in the setting up of the market-oriented accounting supervision system, and give more expression to her will in the process of internationalization.