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当前,在讨论会计国际化时,会计的国际惯例是使用频率较高的术语。向国际惯例接轨,这一认识在提出初期曾得到会计界的认同。但很快,学术界就开始了理性的思考,并对此提出疑问。尽管如此,会计理论界对会计的国际惯例,仍缺乏充分的讨论与认识。本文就此问题展开讨论,并期望从国际惯例的分析出发,对理论界和实务界所普遍关心的会计国际化问题,提出一得之见。
Currently, accounting international practice is to use frequently used terms when discussing accounting internationalization. In keeping with international practice, this understanding has been endorsed by the accounting profession in its early stages. But soon, academics began to think rationally and questioned it. Nevertheless, the accounting theory of accounting international practice, the lack of adequate discussion and understanding. This article starts the discussion on this issue and hopes to start from the analysis of international practice and put forward some suggestions on the internationalization of accounting which are generally concerned by theorists and practitioners.