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随着国际经贸和国际投资、融资的迅速发展 ,国际经济交往日益增多 ,会计的规范领域已超越国界 ,形成了国际化趋势。因此 ,会计的国际化问题日益成为会计界研究的重要课题。一、国际化的涵义和内容（一）会计国际化的涵义目前对“国际化”的理解主要有三种观点 :一是“沟通观”
With the rapid development of international trade and economic cooperation, international investment and financing, the international economic exchanges have been increasing day by day. The normative areas of accounting have surpassed national boundaries and formed an international trend. Therefore, the internationalization of accounting has increasingly become an important topic in accounting research. First, the meaning and content of internationalization (A) the meaning of accounting international At present, there are mainly three kinds of views on the understanding of “internationalization”: First, “communication concept”