国际会计中国化研究  

Research on the sinicization of international accounting

作　　者：乔艳军 Qiao Yanjun(Nanjing University of Finance&Economics,Nanjing,Jiangsu,210023)

机构地区：[1]南京财经大学,江苏南京210023

出　　处：《市场周刊》2023年第3期138-141,共4页Market Weekly

摘　　要：在各国经济活动纷纷跨越国界,通过相互交流形成有机经济整体的过程中,会计发展也相应地呈现出国际化的特点。随着经济实力的日益增强,我国在全球各方面的影响力日益扩大,中国应该大力推进国际会计的改革,增大发言权,在国际会计体系中融入中国的会计元素,实现国际会计的中国化。In the process of economic activities of various countries crossing national boundaries and forming an organic economic whole through mutual exchanges,accounting development also presents the characteristics of internationalization accordingly.With the increasing economic strength and influence in all aspects of the world,China should vigorously promote international accounting reform,increase its voice,integrate Chinese accounting elements into the international accounting system,and realize the sinicization of international accounting.

关 键 词：会计理论 会计规范 会计范式 人民币国际化 国际会计中国化 

分 类 号：F233[经济管理—会计学]