国际会计,是本世纪六十年代,特别是七十年代以来兴起的一个新的会计领域。目前,世界各国对国际会计的理解很不一致,众说纷纭。概括起来,主要有以下三种:1.世界会计(World Accounting)。按照这种理解,国际会计就是建立一套能适合各国情况的、各国都能接受的,在世界范围内予以公认的统一的会计原则和实务,在全球推行统一的会计模式。 International accounting is a new area of ​​accounting that has arisen since the 1960s, especially the seventies. At present, different countries in the world have very different understandings of international accounting. To sum up, there are three main types: 1. World Accounting. According to this understanding, international accounting is to establish a set of accounting principles and practices universally accepted by all countries that are applicable to all countries and universally accepted by the whole world and promote a unified accounting model around the world.