中国会计国际化趋势

通过对中国会计国际化进程中会计制度改革的现状及存在问题的分析,指出了处在经济转型时期的中国,与国际财务报告准则完全接轨尚有一定的障碍。随着我国改革开放的深入和参与国际经济一体化步伐的加快,这些障碍会逐步消失,与国际财务报告准则全面接轨是必然趋势。今后的努力方向:第一,要大力培养国际型高素质的会计人才;第二,要健全法律法规,完善市场经济体制,为会计国际化创造良好的外部环境;第三,要加强会计界的国际交流与合作,借鉴国际会计惯例,逐步实现中国会计的国际化。

The Internationalization Tendency of China's Accounting

This paper analyses the status quo of and existing problems in the reform of China's accounting system as a part of the nation's globalization in accounting, and points out that China, which is at the period of changing economic pattern, still has certain difficulties in meeting the principles of international financial statement. It illustrates that these barriers will gradually ebb away as the reform and opening-up progresses is furthered and global economic integration accelerates. China's meeting the principles of international financial statement is inevitable.The paper suggests three aspects for future improvements. Firstly,efforts should be made to train high quality accountants fit in a global environment.Secondly,a positive external environment should be provided for the globalization of accounting, which can be achieved by the perfection of legal systems and the enhancement of a market-oriented economic system.Thirdly, the international communication and cooperation in accounting should be encouraged in order that the international accounting practices can be studied and referenced.