国际资本的进一步扩张,世界经济一体化趋势明显,必然导致会计国际化,我国加入WTO后,经济贸易等各方面都力争符合世界惯例并与之接轨,会计作为企业间贸易的一个重要角色——被誉为国际通用的商业语言,所以尽快地与国际惯例接轨是必须的,并且需要逐步融入到国际中去。本文就会计国际化做以探讨。 With the further expansion of international capital, the obvious trend of world economic integration will inevitably lead to the internationalization of accounting. After China’s accession to the WTO, all aspects of economy and trade strive to conform to and conform to the world’s conventions. Accounting as an important role of trade among enterprises - Known as the common international business language, so as soon as possible with international practice is necessary, and need to gradually integrate into the international arena. This article discusses the accounting internationalization.