一、国际会计协调乃经济全球化的要求(一)经济全球化与会计差异世界贸易的飞速发展和全球资本市场的流动将世界经济带入全球化的进程。会计作为国际通用的商业语言,在经济全球化过程中自然扮演着越来越重要的角色,市场的各个参与者也对其提出了越来越高的要求。会计信息已经 I. International Accounting Coordination is the Requirement of Economic Globalization (I) Economic Globalization and Accounting Differences The rapid development of world trade and the flow of global capital markets bring the world economy into the process of globalization. As an internationally accepted commercial language, accounting naturally plays an increasingly important role in the process of economic globalization. As a result, all participants in the market place ever-increasing demands on it. Accounting information already