会计国际化是经济全球化和资本市场国际化的必然要求,它是指由于国际经济发展的需要,客观上要求各国在制定会计政策和处理会计事务中,逐步采用国际通行的会计惯例,以达到国际间会计行为的相互沟通、协调、规范和统一,亦即采用国际上公认的会计原则和方法来处理和报告各国的经济业务。随着我国加入WTO和经济全球化发展步伐的加快,会计作为国际通用的商业语言,在反映和报告国际经济活动,促进 Internationalization of accounting is an inevitable requirement of economic globalization and capital market internationalization. It means that due to the need of international economic development, objectively requires all countries to gradually adopt internationally accepted accounting conventions in formulating accounting policies and handling accounting affairs so as to achieve International accounting behavior mutual communication, coordination, standardization and unification, that is, using internationally accepted accounting principles and methods to handle and report on the economic operations of various countries. With China’s accession to the WTO and the accelerating pace of economic globalization, as an internationally accepted business language, accounting reflects and reports on international economic activities and promotes