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一、我国会计国际化的背景分析(一)国际贸易发展的需要在国际贸易活动中,贸易双方都需要了解对方的经济实力和财务状况,以及对方所在国家的政治、经济、法律、税收和会计制度。同时,还必须面临境外货款往来、信用证担保、外汇结算等会计实务问题。那么,贸易伙伴国之间的会计制度差异必然成为双方贸易往来的一大障碍。因此,国际贸易的发展也要求会计的国际化。(二)区域经济一体化发展的需要南美共同市场、北美自由贸易区、非洲共
I. Background Analysis of China’s Accounting Internationalization (I) The Needs of International Trade Development In international trade activities, both parties to trade need to know each other’s economic strength and financial status as well as the political, economic, legal, taxation and accounting of each other’s country system. At the same time, it must also face the accounting practice issues such as the overseas payment, guarantee of letters of credit, foreign exchange settlement and so on. Then, the differences in accounting systems between trading partners inevitably become a major obstacle to the trade between the two countries. Therefore, the development of international trade also requires the internationalization of accounting. (B) the need for the development of regional economic integration South American Common Market, North American Free Trade Area, Africa