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会计国际化是世界经济发展的总趋势。该文主要就目前会计环境的变化进行了分析 ,并提出了我国会计的定位与监督以及 2 1世纪中国会计国际化的基本思路。
Accounting internationalization is the general trend of world economic development. This paper mainly analyzes the current changes in the accounting environment, and puts forward the positioning and supervision of China’s accounting as well as the basic ideas for internationalization of China’s accounting in the 21st century.