摘要
随着世界经济向全球化发展,会计这种国际通用的商业语言,其国际化趋势日益显著。伴随着经济体制的改革,我国会计国际化经历了局部借鉴、初步协调与基本协调三个阶段。经过我国多年积极广泛地参与会计国际协调,我国的会计国际化进程取得了巨大的进展。但是,因各国会计环境的重大差异,我国的会计特色必将长期存在。因而,我国会计的国际化是一个循序渐进的过程,需要我们积极的参与。
With the development of economic globalization, as a widely used business language, the trend of accountancy internationalization has increased. With the innovation of economic system, accountancy internationalization in our country has three phases： local use for reference; primary harmony ; essence harmony. By reason of active and wide participating in the accountancy international coordination, the accountancy internationalization has made great progress. But because of different accountancy environments in different countries, the accountancy with Chinese characteristics will necessarily exist for a long time. Therefore, the accountancy internationalization is a process of advancing gradually, and it need our affirmative join.
出处
《华东经济管理》
2006年第5期145-147,共3页
East China Economic Management
关键词
经济全球化
会计国际化
会计准则
economic globalization
accountancy internationalization
accountancy standards
