摘要
随着全球经济一体化的不断发展,各国在资本市场国际化的大环境下,在构建特色经济体制的形势下,开始不断探索和发展会计国际化的方向与进程。探讨我国经济环境下会计国际化的现状及日后发展趋势,有利于完善我国现有的会计制度和会计准则,加快我国经济的发展步伐。
With the continuous development of economic globalization,as well as being in the international capital market environment,and situation of building specialized economic system,all countries began to explore and develop the direction and process of accounting internationalization.It will be propitious to improve our existing accounting system and accounting standards,accelerate the pace of China＇s economic development that probe into the situation and development trend of accounting internationalization in the economic environment of China.
出处
《长春金融高等专科学校学报》
2010年第4期60-62,共3页
Journal of Changchun Finance College
关键词
国际化
会计准则
发展趋势
internationalization
accounting standards
development trend
