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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。本文首先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,然后分析了中国会计准则的国际化趋向,最后对中国会计的国际化发展提出了建议。
With the rapid development of global trade and the ever-increasing trend of world economic integration, the internationalization of accounting has become a widespread concern in many countries in the world. This article starts from the fact that internationalization of accounting has become an inevitable trend of world economic development. Then it analyzes the internationalization trend of Chinese accounting standards and finally puts forward suggestions for the internationalization of Chinese accounting.