Research On Process Of Accounting Internationalization In China

With the fast development of economy integration and capital market globalization, as a common business oriented language, accounting presents a clearer international harmonious trend. The problem of accounting internationalization has become the focuses of governments in various countries, of accounting academic workers and accounting practice workers day by day. Our government has carried on the positive and beneficial practice to the accounting internationalization in China, and many accounting scholars have done deeper research on it. Generally speaking, neither can we act with undue haste and copy word by word and imitate International Accounting Standards totally in internationalization, nor can we sit on the sidelines ignoring the tide of accounting internationalization harmonization. We should combine the current situation of our country's concrete accounting environment and move forward positively and safely. These practices and research play an important role in instructing the work of the accounting internationalization in our country, opening up the thinking of our country's accounting internationalization, increasing the international economic association of our country, improving the authenticity, dependability and transparency of accounting information, promoting the sustainable development of the economy of China. This thesis has defined the intension of the accounting internationalization in term of studying our country's accounting internationalization process. And through reviewing historical process of accounting internationalization in our country and the main western countries and international organizations, this thesis analyses the accounting environmental impact on internationalization and the differences between Chinese Accounting Standards and International Accounting Standards at present. It also illustrates especially the range and the time of our country's accounting internationalization process .