浅谈我国会计国际化与本土化.doc

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浅谈我国会计国际化与本土化,全文15页 约18000字论述翔实【摘要】随着经济的发展和我国已经加入wto,在我国的社会文化、政治、法律和经济环境背景下,我国会计的本土化特征已经十分明显,为了顺应国际发展的趋势与国际接轨,使我国会计的国际化与本土化有机统一起来,根据现有的沟通观、协调观和统一观,以及沟通是协调的基础,统一是...
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浅谈我国会计国际化与本土化

全文15页 约18000字 论述翔实

【摘要】
随着经济的发展和我国已经加入WTO,在我国的社会文化、政治、法律和经济环境背景下,我国会计的本土化特征已经十分明显,为了顺应国际发展的趋势与国际接轨,使我国会计的国际化与本土化有机统一起来,根据现有的沟通观、协调观和统一观,以及沟通是协调的基础,统一是协调的理想状态的关系,本文提出了在我国会计国际化进程中应坚持协调观,解释了会计国际化以及会计国际化的必然性,并对国内外的会计现状进行描述,分别描述了国内外会计国际化的背景及进程,另外从社会文化背景、政治环境、法律环境和经济环境下总结了中国会计本土化的特征,并对国际化与本土化的辨正统一关系进行全面分析,对能够使我国会计国际化与本土化相协调提出了建议与措施。

【关键词】
会计国际化,本土化,协调

Shallowly discussed our country accountant the internationalization and the native place are deficient
Abstract:
Already joined WTO along with the economical development with our country, in under our country's social culture, politics, the law and the economic environment background, our country accountant's localization characteristic already extremely was obvious, in order to comply with the international development the tendency and the international trail connection, caused our country accountant's internationalization and the localization unify organically, according to the existing communication view, the coordinated view and the unification view, as well as the communication was the coordinated foundation, the unification is the coordinated perfect condition relations, this article proposed in our country accountant in the internationalization advancement should persist the coordinated view, explained accountant the internationalization as well as accountant the internationalization inevitability, and the present situation carried on the description to domestic and foreign accountants, described separately domestic and foreignAccountant internationalization background and advancement, moreover from the society cultural context, the political context, the legal environment and the economic environment summarized Chinese accountant the localization characteristic, and clarifies right and wrong the unification relations to the internationalization and the localization to carry on the comprehensive analysis, to could cause our country accountant the internationalization and the localization coordinates put forward the proposal and the measure.
Key word:
Accountant internationalization;Localization;Coordination