关于什么是会计国际化，迄今为止还没有一个严密科学的定义。一般认为，会计的国际化包括三层含义：第一层含义是全球统一会计，即在全世界范围内建立一个统一的会计准则，各国毫不例外地遵守它，其表现为各国会计实务的统一性。这是会计国际化的最高或最终目标，目前不可能达 There is no such thing as a tight scientific definition of what internationalization of accounting means. It is generally believed that the internationalization of accounting includes three levels of meaning: the first level of meaning is that of global accounting, that is, to establish a uniform accounting standard all over the world. All countries abide by it without exception and manifest themselves in the unification of accounting practice in various countries Sex. This is the highest or the ultimate goal of accounting internationalization, it is impossible to reach