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随着社会生产力的高度发展,世界经济逐渐形成一个相互依存,又相互制约的社会经济体系,经济全球化已经是不可逆转的潮流。随着世界贸易组织的不断壮大,以及经济全球化速度的不断加快,会计国际化也将成为不争的事实,尽管尚且难以预料会计国际化的发展程度和随之而来的结果,但会计国际化已经是大势所趋。因此,经济全球化问题和会计国际化问题已成为当下最热门的研究课题。
With the high development of social productive forces, the world economy has gradually formed an interdependent and mutually restricting socio-economic system. Economic globalization has become an irreversible trend. With the continuous expansion of the World Trade Organization and the ever-accelerating economic globalization, the internationalization of accounting will also become an indisputable fact. Although it is still difficult to predict the degree of the internationalization of accounting and its consequent consequences, the internationalization of accounting It is the trend of the times. Therefore, the issue of economic globalization and accounting internationalization has become the hottest research topic at present.