随着市场国际化进展的加快,全球经济一体化日渐普遍,参与国际资本市场竞争的程度和规模呈不断增强的趋势,涉外工程的普遍存在都要求其会计核算国际化,即采用国际上公认的会计准则和方法来处理和报告本国的经济业务。涉外工程会计处理有别于国内工程的会计核算,涉外国家的财税政策与我国政策的对接以及汇率折算都是财务管理活动中必须考虑的问题,本文从汇率折算的角度加以分析。 With the acceleration of the internationalization of markets, the globalization of the global economy is becoming increasingly commonplace. The degree and scale of participation in the international capital market competition is constantly increasing. The prevalence of foreign projects requires that its accounting be internationalized, that is, internationally recognized Accounting standards and methods to handle and report on their own economic operations. The foreign accounting is different from the accounting of domestic projects. The foreign financial taxation policy and the docking of our country’s policy and the exchange rate conversion are the problems that must be considered in the financial management activities. This article analyzes from the perspective of exchange rate conversion.