我国会计的国际化进程研究及发展趋势 毕业论文.docVIP

毕业论文 我国会计的国际化进程研究及发展趋势 学生姓名 系（部） 经管系 专 业 会 计 指导教师 2010年 6月11日 摘 要 会计作为国际通用的商业语言,其国际化已成为大趋势。经济全球化迫切需要会计语言的规范和统一。实行全球统一的会计标准，不仅可以降低跨国融资成本，扩大投资者和融资者的选择范围，提高会计信息的可信度和可比性，而且可以减少跨国公司的会计成本，降低目前各国昂贵的会计协调费用，为全球所有企业建立公平、统一的会计环境，促使资源在全球范围内的合理配置，更好地服务国内和国际资本市场。我国实现会计国际化是经济发展的需要,是跨国经营和资本市场国际化的需要。在我国会计的国际化进程中,面对我国会计准则与国际标准制定的经济、法律环境不同、会计信息的目标不同以及我国会计职业素质不高等问题,我们应积极借鉴国际惯例,加快我国会计准则体系的建立与完善,同时处理好国际化与我国国情的关系。 关键词：会计；国际化；会计准则；会计环境 Abstract General Accounting as an international business language, it has become a major trend in international. Urgent need of economic globalization, standardization and unification of accounting language. Implementation of global harmonization of accounting standards, not only can reduce the cost of cross-border financing, investors and financiers to expand the range of options to enhance the credibility and comparability of accounting information, but can reduce the multinational accounting costs, reduce the current national accounting expensive coordination costs for all global enterprises to establish a fair, uniform accounting environment, resources on a global scale to promote the rational allocation, to better serve domestic and international capital markets.Implementation of accounting internationalization in China is economic development, is transnational business and the needs of international capital markets. In the process of accounting in the international, the face of Chinas accounting standards and standards of international economic, different legal environment, accounting information of target different as well as our accounting professional qualities of a, we should actively the international custom, to speed up Chinas accounting standards Establishment and improvement, and handle international relations with Chinas national conditions. Key words:Accounting ，International ，Accounting principle ，Accounting environment 目 录 第一章 会计国际化的形成原因及其含义 2 1.1 会计国际化的形成原因：经济全球化的必然结果 2 1.2