经济全球化与会计规范的国际协调

经济全球化和区域经济一体化是当今世界经济发展的两大趋势。全球化的经济需要全球化的治理。面对日益全球化的国际经济形势以及加入WTO后的外部环境，处于转轨经济背景下的我国会计规范建设应当顺势而为，积极进行有效调整，以推动会计国际化进程，降低我国经济国际化的制度成本。

The Economic Globalization & the Accounting Regulations'' International Harmonization

The economic globalization and regional unitization are the two trends of current economic developing, the globalize economy needs globalize governance. Facing the globalization and after china's WTO entry environment, under the transitional economy background, our accounting regulations' construction should comply with, we should take an active and effective adjustment to promote our accounting system's internationalization process and to lower our economic internationalization regulation cost.