经济全球化成为二十一世纪世界经济的潮流。电子信息和通信技术的进步，加快了资本市场的国际化进程。在全球经济环境下的中国注册会计师行业发展战略，是走国际协调化道路。1.统一协调与国际相适应的会计准则和审计惯例。由于社会文化、经济环境、金融体制以及法律制度等因素 Economic globalization has become the tide of the world economy in the 21st century. Advances in electronic information and communications technology have accelerated the internationalization of capital markets. Under the global economic environment, China’s CPA industry development strategy is to take the road of international co-ordination. 1. Harmonize and harmonize accounting standards and auditing practices that fit the international community. Due to social culture, economic environment, financial system and legal system and other factors