我国会计国际化的进程会计国际化是世界经济发展的必然要求,是世界各国会计发展的一种重要趋势。党的十四大明确提出建立社会主义市场经济体制的目标,这是我国在计划与市场关系问题上的一个重大理论突破。随着我国与国际间的经济交往日益频繁,我国经济已走向世界。为此,我国会计必须国际化,《企业会计准则》的实施便是我国会计向国际会计所迈出的关键性一步,它继承了我国几十年会计实践中行之有效的作法,大胆吸收国外会计中的精华,并考虑与国际 The internationalization of accounting in our country Accounting internationalization is an inevitable requirement for the development of world economy and an important trend of accounting development in various countries in the world. The 14th CPC National Congress clearly set forth the goal of establishing a socialist market economic system. This is a major theoretical breakthrough for our country in the relationship between planning and the market. With the frequent economic exchanges between our country and the rest of the world, our economy has moved to the world. To this end, our country’s accounting must be internationalized. The implementation of the Accounting Standard for Business Enterprises is a crucial step for our country’s accounting to international accounting. It has inherited the effective practices in the accounting practice of our country for decades and boldly absorbed foreign accounting The best in the world and consider it with international