西方发达国家会计国际化进程比较及其对我国的启示（Comparison of accounting internationalization in western developed countries and Its Enlightenment to China）.doc

西方发达国家会计国际化进程比较及其对我国的启示（Comparison of accounting internationalization in western developed countries and Its Enlightenment to China） Zhu Feng (School of accounting, Zhongnan University of Economics and Law, 116000) Abstract: with the increase of Chinas economic strength and the increase of international economic cooperation, the problem of internationalization of accounting has become the focus of accounting theory and practice. On the basis of reviewing the process of internationalization of several major developed international accounting in the west, this paper analyzes and identifies the problems encountered in the process of internationalization of accounting in China, and then puts forward relevant policy proposals. Accounting internationalization; accounting standards; international comparison In recent years, accounting internationalization has been a focus of theoretical and academic attention at home and abroad. With the acceleration of economic globalization and the growing development of the international capital market, accounting as an international commercial language, its internationalization has a direct impact on the economic development of a country or a region. The western developed countries because of the economic system and the system of convergence and economic ties is relatively close, the accounting standards has experienced a from the individual to the convergence of a historical process, reference and has a profound impact on western accounting internationalization course of Chinas accounting standards internationalization. I. Analysis of the necessity of accounting internationalization in China (I) closer international economic relations require a global convergence of accounting rules of the game With the increasing frequency of international investment and capital flow, the rapid growth of multinational corporations, the same economic business objectively requires the use of the same ruler to measure in the global context. However, if