我国的会计国际化的总体思路与具体原则

摘要

会计国际化有利于国际资本的流动、促进跨国公司的发展、推动国际贸易、降低会计成本，也有利于提高各国会计理论与实务水平，促进会计发展。我国在积极、稳妥推进会计国际化的同时，必须防范被动和无条件地接受国际会计准则以及企图一步到位和一劳永逸的误区，必须坚持遵循国际协调与国家特色相结合、平等互利、地区协调优先、国际性业务协调优先以及求同存异等原则。%Accountancy conforming to international practices contributes to international capital flow, development of multi-nationals, growth of international trade, reduction of accounting costs, improvement of accounting theory and practice and progress of accountancy. As our accountancy progresses to meet international practices, we must be cautious about an overall copy of the western rules. And we must consider our own realities, follow the principle of equality and mutual benefit, prioritize regional and international business and seek for similarities while reserving differences.