试论我国会计国际化

随着全球经济的日益一体化,作为国际通用商业语言的会计,其国际化问题已经成为我国当代会计理论和实务研究的一个重要课题。从理论上对我国会计国际化必然性进行了探讨,研究分析了我国会计国际化现状及发展进程中存在的问题,对如何正确把握中国会计改革和发展的基本取向,进而建立社会主义市场经济会计新模式提出了切实可行的建议。

Discussion about the accounting internationalization in China'

With the increasing integration of global economy,as a universal business language of accounting,its internationalization has become the contemporary accounting theory and practice of an important subject.From the theoretical necessity of accounting internationalization in China was discussed,analysis of the international situation and China's accounting problems in the development process,on howto correctly grasp the basic accounting reform and development orientation,and establish a socialist market econo...