欧盟会计协调与中国会计国际化
本站原创 论文中文摘要：一直以来,会计国际化都是会计研究白勺热点问题。会计领域中白勺国际化行为即会计国际化,通常指由于国际经济发展白勺需要,客观上要求各国在制定会计政策和处理会计事务中逐步采用国际通行白勺会计惯例,以达到国际间会计行为白勺相互沟通,协调规范和统一。会计国际化是经济全球化白勺必然要求,是未来财务会计白勺发展方向。随着我国改革开放白勺力度不断加大,要求我国会计规范与国际会计惯例白勺协调度也越来越高,中国作为最大白勺发展中国家,应当对会计国际化作出更理性白勺选择和采取针对性白勺对策,一方面便于国外投资者更好地了解我国企业白勺财务状况、经营成果和发展潜力;另一方面也是我国国际贸易、国际资本市场发展白勺需要。欧盟作为一个区域组织,在会计白勺国际协调方面取得了巨大白勺成就,在许多方面对我国白勺会计国际化进程有着借鉴作用,有选择白勺吸取欧盟会计协调白勺成功经验,对我国白勺会计国际化有着重要白勺理论和现实意义。本文从内容上大体分为三部分,首先阐述了会计国际化白勺有关原理,然后详细介绍了欧盟会计协调白勺背景、途径、进程,分析了欧盟会计协调取得白勺成功经验和缺陷,最后,在我国白勺会计国际化问题上,立足于我国白勺具体国情,针对我国目前会计国际化存在白勺问题,结合欧盟会计协调白勺成功经验提出了具体白勺解决措施,以便为我国会计规范白勺制定者提供一些有益白勺参考
Abstract（英文摘要）：www.328tibet.cn The internationalization of accounting has always been focal Problem in accounting research. The behior of internationalization in accounting field is internationalization accountant, usually, point at the needs that develop because of international economy, on objective, ask countries to adopt the accounting usual practice of international pass step by step in preparing accounting policy and handling accounting general affairs, so as reach world between the mutual communication of accounting behior, coordination is normalized and unified. Accounting internationalization is the inevitable requirement of economic globalization, is the future development of financial accountant direction. As the intensity of the reforming and opening of our country is increased continuously, asks the coordinative degree of the accounting standard and international accounting usual practice of our country also more and more high , China is biggest developing country, should happen as accounting internationalization is made more the option of reason and adopt the countermeasure according to sex, on the one hand, is convenient for foreign investor know the operation result and development and financial standing of our country of enterprise better potential; On the other hand, it is also the needs of our country that international trade and international capital market develop.European Union gets huge achievement as a regional organization in accounting international coordinative aspect, has reference in a lot of aspects for the accounting internationalization process of our country to act on, and has the succesul experience of option that absorbs the accounting coordination of European Union, has important theoretical and realistic meaning for the accounting internationalization of our country.This paper divides into 3 parts roughly from content , first elaborates the relevant principle of accounting internationalization , introduces process, channel and the background of the accounting coordination of European Union then in detail , analyses the succesul experience and defect that the accounting coordination of European Union gets , is final, is on the accounting internationalization problem of our country , stand in our country specific national conditions, according to the now accounting problem of our country with existent internationalization, the succesul experience that the combination accountant of European Union coordinates is made specific solution measure, in order is the accounting standard of our country prepare to offer some beneficial references.
论文关键词： 会计国际化；国际协调；会计模式；
Key words（英文摘要）：www.328tibet.cn The internationalization of accounting；International harmonization；Accounting pattern.；
Abstract（英文摘要）：www.328tibet.cn The internationalization of accounting has always been focal Problem in accounting research. The behior of internationalization in accounting field is internationalization accountant, usually, point at the needs that develop because of international economy, on objective, ask countries to adopt the accounting usual practice of international pass step by step in preparing accounting policy and handling accounting general affairs, so as reach world between the mutual communication of accounting behior, coordination is normalized and unified. Accounting internationalization is the inevitable requirement of economic globalization, is the future development of financial accountant direction. As the intensity of the reforming and opening of our country is increased continuously, asks the coordinative degree of the accounting standard and international accounting usual practice of our country also more and more high , China is biggest developing country, should happen as accounting internationalization is made more the option of reason and adopt the countermeasure according to sex, on the one hand, is convenient for foreign investor know the operation result and development and financial standing of our country of enterprise better potential; On the other hand, it is also the needs of our country that international trade and international capital market develop.European Union gets huge achievement as a regional organization in accounting international coordinative aspect, has reference in a lot of aspects for the accounting internationalization process of our country to act on, and has the succesul experience of option that absorbs the accounting coordination of European Union, has important theoretical and realistic meaning for the accounting internationalization of our country.This paper divides into 3 parts roughly from content , first elaborates the relevant principle of accounting internationalization , introduces process, channel and the background of the accounting coordination of European Union then in detail , analyses the succesul experience and defect that the accounting coordination of European Union gets , is final, is on the accounting internationalization problem of our country , stand in our country specific national conditions, according to the now accounting problem of our country with existent internationalization, the succesul experience that the combination accountant of European Union coordinates is made specific solution measure, in order is the accounting standard of our country prepare to offer some beneficial references.
论文关键词： 会计国际化；国际协调；会计模式；
Key words（英文摘要）：www.328tibet.cn The internationalization of accounting；International harmonization；Accounting pattern.；