Three System Study On China Accounting Internationalization

With the development of trade integration and world economy, accounting as theuniversal language of business, accounting internationalization become the trend ofthe times. In the background of the international economic integration, only choice fortheir own development of accounting internationalization, to seek oneself long-termdevelopment. To adapt to the economic globalization, the high speed development ofinternational trade, accounting internationalization should not be ignored. In2006,China’s ministry of finance promulgated the new accounting standard, showing thatChina’s accounting internationalization entering a faster, more widely, deeper level. Inthe past, in the implementation process of China’s accounting internationalizationstrategy, made due achievement, but accounting internationalization is still currentaccounting academic circles of academic focus attention. To further enhance ouraccounting internationalization degree, we need more thorough research, analysis theprocess of accounting internationalization in China, the choice of a special way toadapt to the situation of Chinese accounting internationalization.This paper main divided into three parts, it is respectively the speed ofaccounting internationalization, the breadth of accounting internationalization, thedepth of accounting internationalization. The first part: firstly, the speed of accountinginternationalization introduced it’s connotation, analyzes the influential factors of thespeed of accounting internationalization, secondly, review each stage, research thespeed dynamic of accounting internationalization development, and then, researchthe speed of our country accounting internationalization of the current situation, thispaper discussed the problem of existence, finally, on how to choose the speed of thecurrent our country accounting internationalization to give corresponding measures.The second part: firstly, accounting internationalization introduced the connotation ofthe breadth, analyzes the influential factors of the breadth of accountinginternationalization in China, and then, explore the breadth of our accountinginternationalization and accounting education international, analyzes the currentsituation of accounting internationalization, finally, give the solutions, of how tofurther broaden the breadth of accounting internationalization The third part: firstly,introduced the connotation of the depth of accounting internationalization, analyzesthe influential factors of the depth of our accounting internationalization, secondly,research the depth of our accounting standards and the accounting practices in present, at last, explore the solutions, of how to further deepen our country accountinginternationalization. The three parts attach the main idea closely, the structure of thethree parts of the accounting internationalization----the speed of accountinginternationalization, the breadth of accounting internationalization, the depth ofaccounting internationalization, to put forward the corresponding countermeasures forthe future development of China’s accounting internationalization. Three partsresearch their influence factors, the condition of accounting internationalization of ourcountry, according to the reality existing problems of accounting internationalizationto find the countermeasures. To seek the appropriate speed of our accountinginternationalization, expand the breadth of accounting internationalization, deepeningaccounting internationalization level, we provide some Suggestions. The paperprovide the corresponding theoretical value for the implementation process of the lineof our accounting continually converge with the international accounting,.