The Harmonization Of EU And The Internationalization Of Accounting Of China

The internationalization of accounting has always been focal Problem in accounting research. The behavior 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 behavior, 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 successful 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 successful 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 successful 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.