浅议我国会计国际化进程

会计国际化是采用国际公认的会计原则、方法来处理和报告本国、本地区经济业务的过程，实质是会计准则的国际化。随着对外开放不断扩大和经济体制改革日益深化，实现会计国际化成为我国参与国际资本市场和企业实施跨国经营的客观要求。当前应该以会计政策国际化、完善公司治理机制、会计教育国际化等为重点，结合我国国情积极稳妥地加以推进。

On the Course of the Accountant Internationalization in China

Accountant internationalization is the course that adopting international accepted accountant principles and methods deals with and reports economy operation in the homeland,the substance is the internationalization of the account rule.With the enlarging of the open and the deepening of the economy system reform,achieving accountant internationalization becomes the objective demand that the China participates the international capital market and the enterprise actualizes international operation.At present,w...