会计国际化是近年来国内外会计界讨论较多的一个问题。然而,对会计问题的研究讨论不能脱离会计所处的环境。我认为,对我国会计国际化问题的讨论应该结合我国所处的具体环境和背景,也就是说,要建立在对我国会计环境有清醒的认识的基础之上。我国当前会计环境的特殊性,决定了我国当前会计国际化的进程和要点所在。为此,在必要对我国当前的会计环境有充分的认识。 Internationalization of accounting is one of the most discussed issues in the accounting circles at home and abroad in recent years. However, the study of accounting issues can not be divorced from the accounting environment. In my opinion, the discussion on the internationalization of accounting in our country should be based on the specific environment and background in which China is located. That is, we should base ourselves on a clear understanding of the accounting environment in our country. The particularity of the current accounting environment in our country determines the process and key points of the current internationalization of accounting in our country. Therefore, it is necessary to have a full understanding of the current accounting environment in our country.