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在经营活动、市场和竞争迅速向国际化发展的环境下,会计作为一种国际通用的商业语言,尤其应加快国际化协调。这一点在我国已经基本上达成了共识。并且目前我国的会计国际化已经取得了可喜的成绩。鉴于此,我们应当总结过去的经验教训,进一步加深对会计国际化的认识,密切注意国际上会计趋同的动态,从而开启各国共赢格局,共谱会计国际趋同的新篇章。
Under the circumstance of the rapid development of business activities, markets and competitions to the internationalization, accounting as an international business language, in particular, should speed up the international coordination. This point has basically reached a consensus in our country. At present, the accounting internationalization of our country has made gratifying achievements. In view of this, we should sum up past experiences and lessons, further deepen our understanding of the internationalization of accounting, pay close attention to the dynamics of international accounting convergence, and thus open a win-win situation for all countries to compose a new chapter in the international convergence of accounting.