Study On Legal Issues Of International Accounting

Along with the development of China's modern corporate system and the deepening of the reform of the market economic system, the management of the multinational company is becoming the key of competence in the international market. Nowadays, concerning about the economic globalization and the rapid development of information technology, the internationalization development of the China's accounting is going faster. As the general international language, accounting is becoming more and more important in the promotion of the international capital flows, the prosperity of the countries'economic exchanges and the enforcement of the multinational company's financial regulatory .Under this background, standing on the international macro height, the discussion about the topics on international accounting can help us better understand the problems of the accounting in a legal respective. The combination of the research on the accounting and international economic law can further enrich the content and theories of international economic law.The globalization research on the international economic affairs shows ascendant trend in recent years, according to the analysis and statistics , The research object mainly focus on the accounting information disclosure ,foreign currency business accounting, merger, investment and multinational management .It shows that the research on globalization accounting and transnational economic business can promote the establishment of the international accounting integration and the rules of the international accounting.Now China is going through a fast international process, the participation in WTO and the established target of transnational management of corporations prompt us to learn about the international accounting codes in order to adapt to the competition in the worldwide scope. The scholars'research focus on the new domains and problems on accounting, seeing from the development stage, this area is under prosperous development ,more and more scholars are doing research on these problems and provides advice on China's accounting policy. These researches also provide strong support to China's economic development.From the perspective of international economic law, this passage is talking about the accounting problems. Firstly ,concerning about the present situation of international accounting law, it introduces the association and mergeness of the international accounting process and the other countries; secondly ,it studies the main achievements in the integration of the international accounting law- the legal characters of the international accounting codes and its status in every countries'legal systems; Lastly ,from the micro perspective of international economic, it discusses about the influence on the international trade and multinational corporation brought by the international accounting and the countermeasures, and it especially elaborates on the conflicts and coordination in the specific domain of every country's accounting legal system. This passage is mainly concerning about the legal problems of international accounting to discuss about the problems relevant to the international economic.With combination of the subject characters of accounting and law, this passage adopt many research paths to clarify the ideas, including the paths of theory development,subject research,historical analysis,description and observation method,empirical study and so on, especially the description and observation method and comparison method, to provide guidelines to China's economic development.