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一、会计执业标准国际化的新形势在经济全球化、金融国际化的背景下,会计执业标准的国际化,有助于增强会计信息在全球的可比性,使会计信息达到高质量,发挥它促进和支持国际资本流动及经济贸易的作用。国际化不仅是国际会计执业标准制定机构所致力的目标,也是各个经济体融入世界经济体系、应对和防范金融风险的必然选择。
First, the internationalization of the accounting practice of a new standard In the context of economic globalization, financial internationalization, the internationalization of accounting practice helps to enhance the comparability of accounting information in the world, so that the accounting information to achieve high quality, give play to it Promote and support the role of international capital flows and economic and trade. Internationalization is not only the goal of the international accounting standards-setting bodies, but also the inevitable choice of all economies to integrate into the world economic system to deal with and prevent financial risks.