The Strategy Research Of Our Country Accounting Internationalization

The accounting internationalization is the trend of the times in the era of economic globalization. Promoting accounting coordinating in every country not only benefits the development of the international economy but also further economy in China to incorporate the international economy. The essence of the accounting internationalization is the battle of interests of countries all over the world. China should make great efforts to safeguard own interests in accounting internationalization process.Everybody generally focuses on the Western countries lacking of understanding to socialist state especially China. This fully proves that the theory and practice in our country is not very important in the big family of international accounting. Except the enhancement of the economic strength, our country is essential to improve the international accounting studies. The author combining accounting internationalization and economic game theory together is for exploring the quantitative research approach of the internationalized tactics in our country.This thesis has mainly explained several kinds of different views of the accounting internationalization, the objectivity of accountant national difference existing and the necessities and possibility of accounting internationalization. It has briefly introduced economic game theory and the relevant theories and the newest trends of accounting internationalization. It has analyzed the reason and obstacle of the accounting internationalization. Through setting up the static and dynamic gaming model, this thesis puts forward the concrete internationalization tactics corresponding to our country. This thesis has mainly adopted theory and practice, quantitative and qualitative research approach and data example excess.Through the static game analyzing, the author thinks that it can adopt four kinds of different internationalized tactics for four kinds of different situations. As to the first kind of situation, the accounting internationalized tactics of our country should help other country to strengthen the quality-oriented education of the accounting employees, improve the ability of understanding of accounting criterion and help other country to set up strong accounting profession. Meanwhile, our country should call upon the international accounting field to support together the accounting construction of the country with lower accounting level. As to the second kind of...