一、国际会计:关于国际企业的会计综观国际会计产生和发展的内因和外因,我们可以得到这样三点启示:第一,资本输出者对会计的特殊需要是决定国际会计特征的基础性力量。一般而言,资本输出者为更好地制订和实施跨国公司的全球战略,主要在如下方面对国际会计提出了一些不同于业务仅限于本国的会计问题:(1)为在海内外筹资或解释和解除受托经济责任,应以哪国的会计准则为标准,恰当地报告本国母公司、海外子公司和海内外母子公司整体的获取现金流量顺差的能力、盈利能 I. International Accounting: Accounting of International Enterprises Looking at the internal and external causes of the emergence and development of international accounting, we can get three enlightenments: First, the special needs of capital exporters for accounting are the basic forces that determine the characteristics of international accounting. In general, capital exporters, in order to better formulate and implement a global strategy for transnational corporations, have presented some of the accounting issues that differ from their business to international accounting mainly in the following areas: (1) Financing or explaining at home and abroad And lift the fiduciary economic responsibility should be based on which country’s accounting standards as a standard, the appropriate reporting of their parent company, overseas subsidiaries and overseas parent and subsidiary companies to obtain the overall cash flow surplus ability, profitability