会计国际化是当今世界会计发展的趋势，是经济全球化的必然结果。改革开放２０年，我国会计已初步纳入了国际会计体系之中。加入WTO，将为我国会计的第二次国际化大发展创造有利的环境并对我国会计的国际化提出了更为迫切的要求。其主要表现在：首先国际贸易的迅速发展，促使作 Internationalization of accounting is the trend of accounting development in the world today and the inevitable result of economic globalization. Twenty years of reform and opening up, China’s accounting has been initially incorporated into the international accounting system. Joining the WTO will create a favorable environment for the second internationalization of accounting in our country and put forward more pressing demands on the internationalization of accounting in our country. Its main manifestations are: First, the rapid development of international trade, prompting