财政部会计司副司长刘玉廷在谈中国会计国际化时指出 ,中国会计国际化进程既要快 ,更要稳。刘玉廷认为 ,会计国际化是大势所趋 ,闭关自守、停滞不前是没有出路的 ,完全照搬、照抄国际会计准则也绝不可行 ,关键是要把握好这个“度”。会计国际化不仅是中国面临的问题 ,也是世界? Liu Yuting, deputy director of the Accounting Department of the Ministry of Finance, pointed out at the time of internationalization of China’s accounting that the process of internationalization of China’s accounting should be both fast and stable. Liu Yuting believes that the internationalization of accounting is the trend of the times. It is impossible to stop itself if it is retrenched and closed down. It is absolutely impossible to copy international accounting standards. The key is to grasp this “degree.” Accounting internationalization is not only a problem facing China, but also the world?