分析会计的国际化趋势.doc

摘要:会计国际化现已成为全球迫切解决的一个焦点。各国之间的经济联系日益紧密，与此同时由于会计准则的差异引发的问题也越来越多。国际会计准则就是提供一个公平、统一的会计平台，提高会计信息的可信度和可比性，做到更好地服务全球的经济市场。会计的差异对各国处理同一问题都会产生很大的差异，世界环境的变化使其对会计国际间协调的要求变得更高了。会计协调就是为了加强各国经济的联系,让全环经济向前发展。国际会计准则和国际会计协调是会计国际化的重要组成部分。本文将从这两方面入手展开分析，阐述会计国际化的重大意义。继而从现时市场形势进行总体分析，以表明会计国际化趋势的必然性。

关键词：会计国际化；国际会计准则；国际会计协调；趋势

Abstract:Accounting internationalization has become a focus of global solves urgently. The economy between each country is increasingly close ties, at the same time, the accounting differences caused more and more problems. International accounting standards is to provide a fair, uniform accounting system, accounting information to improve the reliability and comparability, to be better serve the global market economy. The accounting differences on all deal with the same problems will make a big difference in the world, changes in the environment of the international coordination of accounting become more demanding. Accounting coordination is to strengthen economic ties, let the whole economic development. The international accounting standards and the international accounting coordination are very important for accounting internationalization. This article from the start with the two aspects of analysis, elaborated the significance of accounting internationalization. And then from the current market situation carries on overall analysis, in order to show the trend of accounting internationalization inevitability.

Key words：Accounting internationalization；international accounting standards；accounting coordination；trend

会计国际化的发展规模及其认可程度日益扩大，不仅加快了各国经济的交流，还促进了会计理论和实务的进一步发展。随着国际经贸和中标投资、融资的进程不断国际化，会计国际化已经逐渐成为会计界普遍关注的重要话题。总而言之，随着国际经贸和国际投资融资的迅速发展，会计国际化问题日益成为会计界研究的重要课题，会计作为企业间一种国际通用的商业语言，经济全球化迫切需要会计语言的规范和统一，自然也要要求会计尽快地与国际接轨，逐步融入到国际会计中去。