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跨国企业是经济全球化和资本国际化流动的产物,随着我国企业经营实力的不断增强,越来越多的企业涉足国际市场,通过购并、新建等方式发展为规模宏大的跨国企业。而在带来更多商业发展机会的同时,跨国经营也使企业的财务会计管理工作更加复杂,会计核算要求也越来越多。本文就跨国企业会计核算环境及特点进行了分析。
Multinational corporations are the products of economic globalization and international capital flow. As China’s enterprises continue to grow in strength, more and more enterprises are involved in the international market and developed into large-scale multinational enterprises through mergers and acquisitions and new construction. While bringing more business development opportunities, multinational operations also make the management of financial accounting more complex, accounting requirements are also more and more. This article analyzes the accounting environment and characteristics of multinational corporations.