大约在本世纪60年代,美国和西欧开始重视国际会计的系统研究,建立了国际会计这门新学科。目前对国际会计的系统研究基本上是从研究内容这个角度来进行的。我们认为,如果选择会计实体(国际企业)这个新的研究视角构造国际会计的知识体系,那么这个体系将会更好地体现会计学本身的实务性特征,更好地适应我国的国情。 Around the 1960s, the United States and Western Europe began to attach importance to the systematic study of international accounting and established a new discipline in international accounting. The current systematic study of international accounting is basically carried out from the perspective of the content of the study. If we choose the new research perspective of accounting entity (international enterprise) to construct the knowledge system of international accounting, we think this system will better reflect the substantive characteristics of accounting itself and adapt to the national conditions of our country.