论文部分内容阅读
经济全球化已是当今世界经济发展的必然趋势,会计国际化问题也日益成为世界各国不可避免的现实问题。本文从会计国际化的含义入手,首先,阐述我国实行会计国际化的原因。其次,分析我国会计国际化的现状及存在的问题。最后,从会计准则的建设、会计人才的培养等方面在充分考虑我国的国情和我国的特色的基础上,阐述我国会计国际化的发展战略。
Economic globalization is an inevitable trend of economic development in the world today. The issue of internationalization of accounting has also increasingly become an unavoidable reality for all countries in the world. This article begins with the meaning of accounting internationalization. First of all, it elaborates the reasons for the internationalization of accounting in our country. Secondly, it analyzes the status quo and existing problems of accounting internationalization in our country. Finally, on the basis of fully considering the national conditions of our country and the characteristics of our country from the aspects of the construction of accounting standards and the cultivation of accounting talents, this article elaborates the development strategy of accounting internationalization in our country.