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加入WTO后,我国企业将直接融入国际市场的激烈竞争环境中去,会计作为经济管理系统的一个重要组成部分,也必将随着经济环境的变化而一同接受入世的挑战,融于统一的国际会计体系之中,即实现会计国际化。会计国际化是指通过比较,协调处理各国会计制度的差异,寻求各国都能适用和接受的会计模式。它主要表现为各国会计事务处理方法的标准化、规范化和一定程度的趋同化。
After joining the WTO, Chinese enterprises will be directly integrated into the fierce competitive environment in the international market. As an important part of the economic management system, accounting will inevitably accept the challenge of joining the WTO along with the changes of the economic environment and integrate into a unified international Accounting system, that is to achieve international accounting. Internationalization of accounting refers to the comparison and coordination of the differences in the accounting systems of various countries and the search for accounting models that all countries can apply and accept. It is mainly manifested in the standardization, standardization and some degree of convergence of accounting treatment in various countries.