浅析会计的国家性与国际性.docVIP

摘 要 会计具有国家性和国际性的特点。会计的国家性与国际性的差异矛盾是客观 存在的，不同国家的会计具有不同的特点，这样各国间进行经济交往就必然会存 在不同程度的矛盾。由于各国政治、经济、法律制度的不同，导致各国的会计制 度截然不同，即使在处理同一问题吋所采取的态度和方式也有很大的差别，但是 各国的主要H标都是一致的，追求利益最大化。为了使各国利益得到满足，各国 必须缩小各国会计之间的差异，这样会计国际性就有其存在的客观性，会计的国 家性就能更好的促进各国间的经济交往和利益协调。 我国的会计改革要正确对待二者对立统一关系，认识到我国会计的国际性是 一个渐进的过稈?，我国会计的国家性必须以坚持会计的屮国特色为前提，同吋必 须与国际会计相协调，这就要求我们要正确对待会计的国家性，根据我国的具体 情况借鉴和学习外国会计的先进思想与技术。 我们要正确认识会计的国际性是一个渐进的过程，不断加强我国会计理论研 究，提高会计教育水平，进一步完善会计法律法现，最终为促进各国间的经济交 往服务。 关键词：国家性国际性会计改革 Abstract Accounting with national and international characteristics. National accounting differences and international conflicts is an objective existence, different countries have different characteristics of accounting, so that economic exchanges between countries will inevitably differ on the degree of contradiction. Because of the political, economic, legal system is different from the accounting system resulted in very different countries, even in the same issue to deal with the attitude and approach taken are very different, but the main objective of all countries is the same, and the pursuit of the interests of the largest of. In order to be satisfied the interests of all countries, countries must reduce the difference between the accounting, so that there international accounting objectivity of its existence, the national accounting will be able to better promote the economic exchanges and coordination of interests. Chinas fiscal reform is necessary to correctly deal with the unity of opposites between the two, recognizing that Chinas in ternational acco un ting is a gradual process, Chinars national accounting accounting must adhere to the premise of the Chinese characteristics, At the same time must be coordinated with the international accounting, which requires us to correct the accounting treatment of the country, process, andthe level ofthe law and,according to the specific circumstances of our country learn from the advanced thinking of foreign accounting and technology. process, and the level of the