会计国际化与国家化是伴随着全球经济一体化出现的。中国是一个快速发展的发展中国家,在经济发展过程中,我国应该不断完善本国的会计制度、标准,会计国家化就是必然选择。而在对外交往中,就需遵守全世界统一的会计标准和准则,会计的国际化就成为必然选择。本文主要研究了会计国际化和国家的的联系,以及中国会计国家化的原因,最后简述了会计发展的趋势。 Accounting internationalization and nationalization are accompanied by the emergence of global economic integration. China is a fast-developing developing country. In the process of economic development, China should constantly improve its own accounting system, standards and nationalization of accounting. This is the inevitable choice. In foreign affairs, it is necessary to abide by the unified accounting standards and norms of the world, the internationalization of accounting has become an inevitable choice. This paper mainly studies the relationship between internationalization of accounting and the state, and the reasons for the nationalization of accounting in China. Finally, the trend of accounting development is briefly described.