《当代财经》1994年第1期发表作者王雄的文章,提出未来国际会计的发展趋势是:1.国际会计是研究和解决企业因跨越国境的经营活动所涉及的会计问题。随着国际经济形势的急速发展,国际会计将逐渐加快在世界范围的延伸和应用,以及向宏观领域深化和发展的步伐。2.将朝着综合性会计科学的方向发展。作为会计科学的新领域,必然吸收其它会计学科的成果, According to Wang Xiong’s article published in the first issue of “Contemporary Finance and Economics” in 1994, the future trends of international accounting are as follows: 1. International accounting is to study and solve the accounting problems involved in the business activities of enterprises due to crossing borders. With the rapid development of the international economic situation, international accounting will gradually accelerate its extension and application worldwide and will deepen and develop in the macroeconomic field. 2. will move toward comprehensive accounting science. As a new field of accounting science, it is bound to absorb the achievements of other accounting disciplines,