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当代会计正向两个日趋明显的方向发展,那就是国际化和国家化。所谓国家化,是指会计作为一种经济管理活动,它是特定社会环境下的产物,与特定国家的政治、经济、文化等背景密不可分,会计理论与实践明显地体现着国家的特色,不同国家的会计存在着这样那样的差异。所谓国际化,是指随着国际经济交往的扩展和深化,客观上要求各国在会计事务处理上尽量采用国际上通行的做法。建立标准化、可比性的国际会计。由此可见,会计的国家化和国际化是一对客观存在
Contemporary accounting is developing in two increasingly obvious direction, that is, internationalization and nationalization. The so-called nationalization refers to the accounting as an economic management activities, it is the product of a specific social environment, and the specific country’s political, economic, cultural background are inseparable, accounting theory and practice clearly reflects the characteristics of the country, different National accounting there is such a difference. The so-called internationalization means that with the expansion and deepening of international economic exchanges, objectively requires all countries to try their best to adopt internationally accepted practices in accounting affairs. Establish standardized and comparable international accounting. This shows that the nationalization and internationalization of accounting is an objective reality