论中国特色会计的国际化

中国会计的特色客观表现为在国际会计大背景下所固有的中国特点,而中国会计国际化则是必然趋势,它应包括会计准则规范的国际化、会计实务水平的国际化和会计人员素质的国际化三大方面,在会计国际化大趋势的进程中应该体现出中国国情,从而走一条具有中国特色的会计国际化道路.

On the Internationalization of Chinese-styled Accounting

The characteristic of China's Accounting is peculiar against the background of the international accounting, and the internalization of its accounting is an inevitable tendency. It should include the internationalization of accounting norms, the performance level of the accountants and the qualities of the operators in this field. In this process, attention must also be paid to the Chinese situation. In so doing, China's accounting can find out its own way of being internationalized.