会计国际化及我国应采取的对策

会计国际化是大势所趋,潮流所向,各国都要参与到这个协调过程中来。会计国际化过程体现了相关利益方经济利益的争夺,相应地就表现为一个政治过程。欧盟、澳大利亚、美国等国家先后宣布遵循或有意向接受国际财务报告准则很明确的体现了这一特征。探讨会计国际化的实质及发展趋势,并结合我国的实际,提出我国所面临的问题及应当采取的对策。

Accounting Internationalization and Countermeasures Against It

Accounting internationalization is the trend of the times.Every country should participate in the course of coordination.The process of accepting internationalization reveals the struggle for economic benefits among the parties concerned,which turns out to be a political course.This characteristic is clearly shown in the case that EC,Australia,the United States,etc.have declared to abide by or have the intention of accepting the principle of international financial report.This paper aims to probe into the substance and development trend of accounting internationalization and put forward the problems we are faced with,as well as the countermeasures we should adopt.