２００１年底我国已加入世界贸易组织（WTO），各方面都在与世界惯例接轨，我国的会计也在与国际会计惯例进行协调，逐步的融入到国际会计中。经过十几年的引进和吸收，中国会计界对有关会计国际化方面的理论和实务已经有比较成熟的理解认识，需要进行总结和提高，同时对国际会 By the end of 2001, China has acceded to the World Trade Organization (WTO), and all aspects are in line with the world’s conventions. Our country’s accountants are also coordinating with international accounting practices and gradually integrating them into international accounting. After more than ten years of introduction and absorption, Chinese accounting circles have already got a relatively mature understanding of the theory and practice of accounting internationalization, which needs to be summarized and improved. At the same time,