摘要
随着全球贸易的飞速发展和世界经济一体化趋势的不断加强,会计国际化已成为世界各国普遍关注的现实问题。本文从会计国际化已成为世界经济发展的必然趋势入手展开论述,分析了中国会计准则与国际准则接轨的必然趋势,并对中国会计的国际化发展提出了建议。
With the rapid development of the global trade and the strengthening of the world economic integration, accounting internationalization has become the realistic problem that has raised concerns of countries all over the world. The article starts with the point that the accounting internationalization has become the inevitable trend of the global economic development. Then it also analyzes the inevitable trend that Chinese accounting rules must consist with international accounting rtdes. At last, it gives some advice on how to develop Chinese accounting into interna-tionalization.
出处
《山西广播电视大学学报》
2008年第2期71-72,共2页
Journal of Shanxi Radio & TV University
关键词
会计
国际化
国际会计准则
accounting
internationalization
rules of Chinese accounting
