随着经济全球化的发展,会计国际化成为大势所趋。当前,世界范围内法律体系存在趋同的特征,大陆法系和案例法系国家的会计改革呈现了相互趋同的态势,会计改革是经济环境和法律环境等共同作用的结果。环境的区别使得会计制度的统一存在着障碍,部分采纳国际会计准则成为当今世界会计国际化改革的主流。 With the development of economic globalization, accounting internationalization has become the trend of the times. At present, the legal system in the world has the characteristics of convergence. The accounting reforms in civil law systems and case law countries show a tendency of convergence. Accounting reform is the result of the joint action of economic environment and legal environment. The difference between the environment makes the existence of an obstacle in the unification of the accounting system. Partially adopting the international accounting standards has become the mainstream of the internationalized accounting reform in the world today.