浅议我国会计国际化进程.pdfVIP

2009年 6月 山东行政学院山东省经济管理干部学院学报 Jun. 2009 第 3期(总第98期) Journal ofShandong Adm inistration Institute Shandong Econom ic anagement Personnel Institute NO. 3 Ser. No. 98 浅议我国会计国际化进程 毕庆华 (, 250011) :会计国际化是采用国际公 的会计原则方法来处理和报告本国本地区经济业务的过程, 实质 是会计准则的国际化随着对外开放不断扩大和经济体制改革日益深化, 实现会计国际化成为我国参与国际 资本市场和企业实施跨国经营的客观要求当前应该以会计政策国际化完善公司治理机制会计教育国际 化等为重点,结合我国国情积极稳妥地加以推进 :会计; 会计国际化;会计准则 : F230 : A : 1008- 3154(2009) 03- 0086- 03 O n th e Course of th e A ccoun tan t In ternationalization in Ch ina BIQ ing- hua ( ShandongHospital ofTraditionalChinese edicine, Jinan250011, China) A bstract: Accountant internationalization is thecourse that adopting internationalaccepted accountant principles andmethods dealsw ith and reports economy operation in thehomeland, thesubstance is the internationalization of the account rule. W ith the enlarging of the open and thedeepening of the economy system reform, achieving accountant internationalization becomes the objective demand that theChina participates the international capitalmarket and the enterprise actualizes internationaloperation. Atpresent, weshould push it taking the accountantpolicy internationali zation, perfecting corporate governancemechanism, accountant education internationalization as the emphases and combiningw ith China national conditions. K eyw ord s: Accountant; Accountant Internationalization; AccountantRule , , [3] , , [ 1] 21, , , , ,