淺談我國會計國際化與本土化

全文15頁 約18000字 論述翔實

【摘要】
隨著經(jīng)濟的發(fā)展和我國已經(jīng)加入WTO，在我國的社會文化、政治、法律和經(jīng)濟環(huán)境背景下，我國會計的本土化特征已經(jīng)十分明顯，為了順應(yīng)國際發(fā)展的趨勢與國際接軌，使我國會計的國際化與本土化有機統(tǒng)一起來，根據(jù)現(xiàn)有的溝通觀、協(xié)調(diào)觀和統(tǒng)一觀，以及溝通是協(xié)調(diào)的基礎(chǔ)，統(tǒng)一是協(xié)調(diào)的理想狀態(tài)的關(guān)系，本文提出了在我國會計國際化進程中應(yīng)堅持協(xié)調(diào)觀，解釋了會計國際化以及會計國際化的必然性，并對國內(nèi)外的會計現(xiàn)狀進行描述，分別描述了國內(nèi)外會計國際化的背景及進程，另外從社會文化背景、政治環(huán)境、法律環(huán)境和經(jīng)濟環(huán)境下總結(jié)了中國會計本土化的特征，并對國際化與本土化的辨正統(tǒng)一關(guān)系進行全面分析，對能夠使我國會計國際化與本土化相協(xié)調(diào)提出了建議與措施。

【關(guān)鍵詞】
會計國際化，本土化，協(xié)調(diào)

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