欧盟会计国际化进程及其对我国的启示

会计国际协调是国内外会计界近年来讨论较多的重大课题。就会计国际化发展现状而言，研究“协调化”是必然的选择。会计协调的本质含义应该是会计准则及相关制度构成的会计准则执行机制的系统协调，从而产生可比的，进而决策有用或价值相关的会计信息。本文通过分析欧盟会计政策国际化进程，对我国现阶段会计国际化的特点进行了深入思考，探索了经济全球化背景下我国会计国际化路径，谋求有效推进我国会计的国际化进程。

The Enlightenment from the Internationalization of EU Accounting Policies

International harmonization of accounting has been a hot issue for accounting academics, practitioners and regulators in recent years. According to the present state of accounting internationalization, it is of great necessity to research on harmonization. The essential definition of accounting harmonization should be the process of producing comparablel useful and relative accounting information through harmonization of implementation mechanism systemically. Based on analysis of international harmonization of EU accounting poli- cies and through consideration of present state of accounting internationalization in our country, the dissertation tries to explore our way towards international accounting harmonization ,and find out how to accelerate this process efficiently.