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文章通过对国际贸易核算方法相关文献的研究,分别从核算方法产生的背景、核算方法的范围、具体核算方法以及对核算方法评价四个方面来回顾国际贸易核算方法的发展。在系统全面地回顾国际贸易核算方法文献的基础上,提出了一些对中国国际贸易核算方法的思考,并对国际贸易核算方法未来的研究方向进行展望。
The article reviews the literature on international trade accounting methods and reviews the development of international trade accounting methods from the background of accounting methods, the scope of accounting methods, the specific accounting methods and the evaluation of accounting methods. Based on systematic review of the literature on international trade accounting methods, some suggestions on accounting methods for international trade in China are put forward, and the future research directions of international trade accounting methods are prospected.