一、问题的提出 经济全球化和国际资本市场一体化已成为当今经济发展的潮流,任何一个国家要求发展,就必须将本国经济融入世界经济的发展中。会计作为国际通用的商业语言,也必须顺应这一潮流,朝国际化的方向发展。目前,我国已加入WTO,正处于建立会计标准体系的关键阶段,如何在坚持会计标准中国特色的同时,尽量吸收、采纳一些国际化的思想和方法,使我国的会计朝着国际化方向发展,这是一个十分重要并迫 First, the issue put forward Economic globalization and international capital market integration has become the trend of economic development today, any one country requires development, we must integrate our economy into the development of world economy. As an internationally accepted commercial language, accounting must follow this trend and develop in the direction of internationalization. At present, our country has joined the WTO and is in the crucial stage of establishing the accounting standard system. How to absorb and adopt some internationalized thoughts and methods as far as possible while adhering to the Chinese characteristics of the accounting standards so as to make our accounting develop towards the internationalization direction, This is a very important and forced