随着我国对外贸易的进一步加强,世界经济交流越来越频繁,会计活动早已超越了国界。会计作为一种国际通用的商业语言,面对世界各国会计准则的不同而造成的各种麻烦,会计准则的国际化终于成为了呼之欲出的大趋势。本文介绍总结了会计国际化发展的障碍,并从实际出发,提出了一些建议。 With the further strengthening of China’s foreign trade, the exchange of world economy has become more frequent and the accounting activities have already surpassed the national boundaries. Accounting as an internationally accepted business language, in face of the various problems caused by the different accounting standards in various countries, the internationalization of accounting standards has finally become a major trend that can be expected. This article introduces the obstacles to the internationalization of accounting, and puts forward some suggestions from the reality.