中国会计的国际化和本土化研究分析报告.doc

中国会计的国际化与本土化研究 摘要:90年代初以来的会计改革，已使中国会计逐步向国际惯例接轨，国际化是中国会计发展的重要趋势。但中国目前所处的社会经济环境，又决定了中国会计体系不可能照报西方会计模式。为此，根据中国会计本土化的特征，提出中国会计国际化与本土化有机统一的设想。 关键词：中国；会计；国际化；本土化;统一 Internationalization and Nationalization of Chinese Accounting Abstract: Chinese accounting has gradually kept in line with the international accounting practice since the accounting reform at the beginning of the 90s。 Internalization is the trend of the development of Chinese accounting。 However, Chinese accounting system can not simply copy the accounting model of the western countries without considering the Chinese current social an