论文部分内容阅读
正确理解国际惯例的含义 ,是推进中国会计国际化进程的前提条件。中国会计国际化的最终走向是和国际会计准则相协调 ,而中国会计的国家化应当定位于宏观方面 ,这样才能真正体现我国会计核算模式改革的初衷。
Correct understanding of the meaning of international practice is a prerequisite for promoting the internationalization of China’s accounting. The ultimate trend of internationalization of accounting in China is in harmony with international accounting standards. However, the nationalization of accounting in China should be located at a macro level, so as to truly reflect the original intention of our country’s accounting system reform.