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随着我国对外开放的不断深入和加入WTO,我国各方面都逐渐与国际接轨。我国会计也应在这个大趋势下,与国际惯例进行协调,逐步融入国际会计中,使会计真正成为国际通用的商业语言。本文正是在这个基础上讨论和研究我国会计国际化过程中出现的问题,并提出建议,以促进我国会计国际化的顺利进行,推动会计规范的完善与发展。
With the deepening of China’s opening to the outside world and its accession to the WTO, all aspects of our country have gradually become in line with the international standards. Under this general trend, our country’s accounting should also coordinate with international practice and gradually integrate into international accounting so that accounting can truly become an internationally accepted commercial language. Based on this, this paper discusses and studies the problems that arise in the process of accounting internationalization in our country and puts forward some suggestions to promote the smooth progress of accounting internationalization in our country and promote the improvement and development of accounting norms.