中国会计的国际化与本土化

90年代初以来的会计改革，已使中国会计逐步向国际惯例接轨，国际化是中国会计发展的重要趋势。但中国目前所处的社会经济环境，又决定了中国会计体系不可能照搬西方会计模式。为此，根据中国会计本土化的特征，提出中国会计国际化与本土化有机统一的设想。

Internationalization and Nationalization of Chinese Accounting

Chinese accounting has gradually kept in line with the intemational accounting practice siare the accounting reform at the beginning of the 90's. Intemalization is the trend of the development of Chinese accouting. However, Chinese accounting system can not simply copy the accounting model of the westem countries without considering the Chinese current social and economic environment Based on the analysis of the nationd features of Chinese accounting,this paper suggests that internalization and nationalization of Chinese accounting should be organically unified.