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随着我国经济体制改革的不断深入,特别是加入WTO以后,我国会计标准国际化的改革进程也在不断加快,并在较短的时间内取得了一定的成绩。但要实现会计国际化,我们还有一段艰苦漫长的道路要走。会计的国际化,是指采用国际上公认的会计原则和方法来处理和报告本国的经济业务,其实质是会计准则的国际化。在会计国际化的进程中,一定要把握好会计国家化和国际化的辩证关系:先是国家统一会计制度和准则,即会计国家化,然后达到国际惯例,即会计国际化。
国际化会计国际化是当今世界会计的发展趋势,是经济全球化的必然结果。一个国家为了本国的利益,不能不加区分地照搬国际上一些发达国家的会计准则,应根据本国的实际情况,参照国际会计准则和一些先进国家的有益经验,制定规范的会计制度和准则,也就是实现会计国家化。
由于会计国家化和国际化在目前是不可协调的矛盾,加之我国处在市场经济的初级阶段,我国的会计国际化只能是部分会计惯例国际化,换言之即国际协调化,大部分趋同或接轨,另一部分保持我国特色,这也是国际化发展的必经阶段。

关键词:会计国际化含义 会计共性 会计实务 会计准则 会计国际化现状分析

第1个回答  2009-02-25
Along with our country economic restructuring unceasingly thorough, after specially joins WTO, our country accounting standard internationalization's reform process unceasingly is also speeding up, and has made certain progress in such a short time. But must realize accountant the internationalization, we also have section of difficult long paths to walk. Accountant's internationalization, is accountant who refers to uses internationally recognizes the principle and the method processes and reported that our country the economic work, its essence is the accounting standards internationalization. In accountant in the internationalization advancement, must certainly grasp accountant the nationalization and the internationalization dialectical relations: Is first national uniform accounting the system and the criterion, namely accountant the nationalization, then achieves the international convention, namely accountant internationalization. Accountant internationalization the internationalization is now the world accountant's trend of development, is the economic globalization inevitable result. A country for our country benefit, has no alternative but to add discrimination copy internationally some developed countries the accounting standards, should act according to our country the actual situation, the reference international accounting standards and some advanced countries beneficial experience, the formulation standard accounting system and the criterion, is also realizes accountant the nationalization. because accountant the nationalization and the internationalization in may not coordinate at present the contradiction, in addition our country occupies the market economy the initial stage, our country's accountant the internationalization can only be the partial accounting convention internationalization, in other words, namely the international harmony, the majority hastens with or the trail connection, another part maintains our country characteristic, this is also the internationalization development must pass through the stage. key word: Accountant internationalization meaning accountant general character accounting practice accounting standards accountant internationalization present situation analysis
第2个回答  2009-02-25
Along with the deepening of economic reform, especially after the accession to WTO, China's accounting standards, the internationalization of the reform process has been accelerated, and in a relatively short time has made some achievements. But to realize the internationalization of accounting, we still have a hard long way to go. The internationalization of accounting refers to the use of internationally accepted accounting principles and methods to deal with and report on the country's economic operations, and its essence is the internationalization of accounting standards. In the accounting process of internationalization, we must grasp the country and the international accounting of the dialectical relationship: First, national unity and norms of the accounting system, that is, the accounting of country, and then reached the international practice, that is, accounting internationalization.
Internationalization of accounting internationalization is the development of accounting in today's world trends, are the inevitable result of economic globalization. A country for their own benefits, we can not indiscriminately copy the international accounting standards in some developed countries, should be based on their actual situation, with reference to international accounting standards and some useful experience of advanced countries to develop a standardized accounting system and norms, but also is the implementation of National Accounting.
Country because of the accounting and internationalization in the current conflicts are not coordinated, in addition to China's market economy in the initial stage, China's accounting internationalization are only part of the internationalization of accounting practice, in other words, international coordination, and most of the convergence or integration , another part of maintaining China's characteristics, which is international development to go through.

Key words: accounting internationalization of the accounting implications of accounting standards common accounting practice of accounting internationalization Analysis
Mention
第3个回答  2009-02-25
With the ever increasing reform of the economic systerm in our country,specially the joining of WTO, the reform processing of the accounting standard internationalization is also speeding up unceasingly, and it had make certain progress in such a short time. But there is still a long way to go before the realization of accounting internationally. Accountant's internationalization refers to the use of the accounting principles and the methods recognized internationally to handle and reporte that country's economic work, with the accounting standards internationalization as its essence. In the processing of the accounting internationalization ,we should be carefull of the dialectical relation between the accounting nationalization and accounting nternationalization: first, national uniform of the accounting system and the criterion, namely accountant the nationalization,and then the international convention, namely accountant internationalization.
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第4个回答  2009-02-26
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