随着改革开放的不断深入,中国 经济将走向世界并融入经济全球化的 洪流之中。同时,作为国际商业语言 的会计,同样要与国际会计惯例相协 调,缩小国际间会计信息上的差异,并 由此提出会计国际化的问题。会计的 国际化是经济全球化的必然结果,它 是历史发展的必然趋势。在中国会计 With the continuous deepening of reform and opening up, China’s economy will go to the world and be integrated into the torrent of economic globalization. At the same time, as an international business language accounting, it is also necessary to coordinate with international accounting practices to reduce the differences in international accounting information and to raise the issue of accounting internationalization. The internationalization of accounting is the inevitable result of economic globalization, which is an inevitable trend of historical development. Accounting in China