浅议中国会计国际化  

Discuss China's Accounting Internationalization Lightly

作　　者：张英文 

机构地区：[1]长春市自学考试工作委员会,吉林长春130051

出　　处：《吉林省教育学院学报》2012年第5期73-75,共3页Journal of Jilin Provincial Institute of Education

摘　　要：本文首先从中国会计国际化的必然性入手,然后简单介绍一下发达国家的会计,再挑出几个具有代表性国家的会计进行比较,最后分析中国会计准则的国际化趋向,对中国会计的国际化发展提出了建议。This text proceeds with certainty of China＇ s accounting intemationalization at first,then introduces the accountant of the developed country briefly,compares the accountancy of several representative countries, analyses finally that the internationalization of China＇s accounting criterion is tended to,has put forward the suggestion on the internationalization development of the Chinese accountant.

关 键 词：会计 会计国际化 比较会计 

分 类 号：F230[经济管理—会计学]