一、资本经营国际化的内涵及 其对现代管理会计的影响 资本经营国际化，又叫跨国资本经营，它是现代企业资本经营的一种必然发展趋势，是企业资本经营为适应当今世界的经济环境向全球范围的延伸和扩张。一般来说，跨国资本经营和国内企业的资本经营在经营目标和管理的主要内容 I. The Connotation of Internationalization of Capital Management and Its Impact on Modern Management Accounting The internationalization of capital management, also known as transnational capital management, is an inevitable trend of capital operation of modern enterprises. It is the inevitable trend of capital operation of enterprise management to adapt to the economy of today’s world The environment extends and expands globally. In general, the main content of management objectives and management of transnational capital management and capital operation of domestic enterprises