比较会计学探索○重庆工业管理学院李孝林一、建立“比较会计学”的必要性（一）会计国际化的需要工业革命和现代化大生产推动着社会经济的迅速发展，国际联系日益紧密。由于国际贸易、国际间资本流动、跨国公司迅速发展的需要，以及促进本国经济、会计发展的需要，加之会... Comparison of accounting to explore ○ Chongqing Institute of Industrial Management Li Xiaolin First, the need to establish “comparative accounting” (A) the need for accounting internationalization Industrial revolution and modern large-scale production to promote the rapid social and economic development, the international connection is getting closer. Due to international trade, international capital flows, the need for the rapid development of transnational corporations and the need to promote their own economic and accounting development, in addition to ...